Acceptance of Mainland Accounting and Auditing Standards and Mainland Audit Firms for Mainland Incorporated Companies Listed in Hong Kong
We enclose reprinted pages of the GEM Listing Rules. The reprinted pages incorporate amendments to:-
||allow Mainland incorporated issuers to prepare their financial statements using Mainland accounting standards; and|
||allow Mainland audit firms approved by the Ministry of Finance of China and the China Securities Regulatory Commission to service these issuers using Mainland auditing standards.|
We also enclose the filing instructions.
Coming into effect
The amendments come into effect on 15 December 2010.
Please click HERE to see the amended Rules.