China Accounting Alert – March 2022 – MOF and CSRC issue notice on further enhancing the effectiveness of internal control over financial reporting of listed companies

China Accounting Alert is the monthly executive update for Mainland China and Hong Kong on recent developments in local and international financial reporting, and related hot topics and emerging issues. China Accounting Alert is designed to help keep you one step ahead by providing easy access to the information you need, all in one place. It is not intended to be a substitute for reading the financial reporting standards or other appropriate authoritative guidance, to which reference should be made for a full understanding of the relevant subject matters.

Matters covered in this issue include: MOF and China Securities Regulatory Commission (“CSRC”) issue Notice on Further Enhancing the Effectiveness of Internal Control over Financial Reporting of Listed Companies; The National Equities Exchange and Quotations (“NEEQ”) Revises Measures for Tier-based Administration and Guidelines on Tier-based Adjustments; etc.

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