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美国参议院于2020年5月20日通过了一项名为《外国公司问责法》(Holding Foreign Companies Accountable Act)的法案

美国参议院于2020年5月20日通过了一项名为《外国公司问责法》(Holding Foreign Companies Accountable Act)的法案。针对在美国上市的外国企业(包括中国企业), 如果在其审计师所在的司法区域, 美国的上市公司会计监督委员会不能对外国审计师进行彻底的核查,该法案要求美国证监会强令该等上市公司退市并禁止其股份交易。对这项尚未成为法律但潜在影响重大的法案,瑞生的SEC(美国证券交易委员会)业务团队提供了深度观点和解读。外国公司特别是中国公司应当关注该项立法进展。



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