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再鼎醫藥-SB(09688.HK):正評估業務程序和控制變更 以滿足美國公司問責法案要求
再鼎醫藥-SB(09688.HK)(ZLAB.US)公布,美國證交會於3月8日發布根據《外國公司問責法案》(HFCA法案)確定的發行人暫定名單,公司注意到是被列入暫定名單的上市公司之一,但被暫時性認定並不意味著公司將會被美國證交會從納斯達克交易所除牌。 根據HFCA法案,如果公司連續3年(或者假設加速HFCA法案通過,連續兩年)使用未經美國公眾公司會計監督委員會(PCAOB)審查的審計機構,除牌方有可能發生。 此外,公司於2021年度報告中曾披露,正在評估、設計和執行額外的業務程序和控制變更,以滿足HFCA法案的要求,並認為公司能夠聘請一家滿足PCAOB審查要求的獨立註冊會計師事務所,以審計合併財務報表,並在符合美國證交會及其他要求的情況下在HFCA法案要求的3年(或者加速HFCA法案所要求的兩年)期限屆滿之前完成有關合規要求。 公司被暫時性認定並不意味著公司將會被SEC從納斯達克交易所除牌。根據HFCA法案,如果公司連續三年(或者假設加速HFCA法案通過,連續兩年)使用未經PCAOB審查的審計機構,除牌方有可能發生。 公司預期,隨著各公司提交年度報告(財政年度與公司一致的大型加速申報公司需在3月1日或之前完成備案),未來更多的公司可能會陸續被美國證交會加入暫定名單。
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