國外公司美國掛牌審計問責法案(HFCAA)連結
https://www.sec.gov/hfcaa#:~:text=On%20December%2018%2C%202020%2C%20the,%3A%20(1)%20is%20located%20inHolding Foreign Companies Accountable Act (“HFCAA”)
On December 18, 2020, the Holding Foreign Companies Accountable Act ("HFCAA") became law. Among other things, the statute requires the Commission to identify public companies that have retained a registered public accounting firm to issue an audit report where the firm has a branch or office that: (1) is located in a foreign jurisdiction, and (2) the Public Company Accounting Oversight Board (“PCAOB”) has determined that it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction.
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