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HK’s Financial Reporting Council to Get Access to Chinese Companies’ Audit Working Papers under May 2019 Memorandum of Understanding

Hong Kong Law

June 2019

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Charltons – Hong Kong Law – 445 – 05 June 2019

Financial Reporting Council

audit working papers

memorandum of understanding

Hong Kong financial reporting authority

review of audit working papers of PRC companies

FRC MOU audit papers

Financial Reporting Council government of Hong Kong

contents of audit working papers state secrets

FRC MOU state secrets

Financial Reporting Council review PRC companies
example of working paper in FRC investigation