新東方(09901.HK)被美國證交會暫定為委員會識別的發行人
新東方-S(09901.HK)公布,公司上月提交5月止財政年度20-F表格年度報告後,於10月6日獲美國證交會暫定為委員會識別的發行人,此為美國證交會根據外國公司問責法作出有關識別以來,公司首次被識別,即表明美國證交會確定公司所聘用年度的財務報表出具審計意見的核數師,其工作底稿無法由PCAOB(美國公眾公司會計監督委員會)進行全面檢查或調查。
根據外國公司問責法,倘公司因PCAOB無法檢查核數師的工作底稿而連續三年被美國證交會識別,則美國證交會將禁止公司的股份或美國存託股份進行買賣。
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