Issued: April 29 2003Main contents: The Circular prohibits securities companies from raising funds from specified or unspecified investors for a collective…
Issued: May 30 2003Main contents: The Circular asks for strict examination of the application for practice certificates, strengthened administration on…
Issued: March 17 2003Main contents: Newly established enterprises other than small enterprises and financial enterprises shall audit and prepare financial…
Issued: April 18 2003Main contents: The Circular clarifies that unless the State Council specially provided otherwise the applicable taxation system and…
Issued: May 12 2003Effective: June 1 2003Main contents: Parts One and Two cover the use and foreign exchange settlement of foreign and domestically issued…
Issued: May 7 2003Effective: January 1 2003 (The period to which the tax payment is attributed)Main contents: The Measures specify the qualifications for…
Issued: February 28 2003Main contents: If the China Securities Regulatory Commission (CSRC), in its examining the initial public offering application documents,…
Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…
Issued: April 14 2003Effective: July 1 2003Main contents: The revised Guidelines now require an audit report to include an introductory paragraph and the…
Issued: January 14 2003Effective: July 1 2003Main contents: When defining the term "events after the balance sheet date", the revised Guidelines make it…