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國外公司美國掛牌審計問責法案(HFCAA)連結

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發表於 2022-3-15 08:17:19 | 顯示全部樓層 |閱讀模式

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https://www.sec.gov/hfcaa#:~:tex ... %2C%202020%2C%20the,%3A%20(1)%20is%20located%20in
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 樓主| 發表於 2022-3-15 08:17:57 | 顯示全部樓層

Holding Foreign Companies Accountable Act (“HFCAA”)
On December 18, 2020, the Holding Foreign Companies Accountable Act ("HFCAA") became law.[1] 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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