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Regulatory Inspection

Notice on Strengthening Internal Control Systems of Listed Companies and Companies Planning to Go Public, and on Promoting the Evaluation and Audit of Internal Controls

To thoroughly implement the spirit of the 20th National Congress of the Communist Party of China, as well as the requirements set forth in the “Opinions on Further Strengthening Financial and Accounting Supervision” issued by the General Office of the CPC Central Committee and the General Office of the State Council, and in the “Opinions of the State Council on Further Enhancing the Quality of Listed Companies” (Document No. 14 [2020]), and to urge listed companies and prospective issuers—hereinafter referred to in this notice as companies applying for an initial public offering and listing on a stock exchange, as well as those issuing shares to unspecified qualified investors and listing on the Beijing Stock Exchange—to improve their internal governance and elevate their level of compliant operations, the Ministry of Finance, in coordination with the China Securities Regulatory Commission, has decided to promote the strengthening of internal control systems among listed companies and prospective issuers, to conduct internal control assessments, and to engage accounting firms to perform audits of internal controls over financial reporting.

2024

04-12

Answers to Questions on Corporate Internal Control Audits

Unless otherwise specified, the answers to this question are based on the premise that the certified public accountant conducts the audit of financial statements and the internal control audit in an integrated manner (hereinafter referred to as the “integrated audit”), and that “internal control” refers exclusively to internal control over financial reporting.

2024

04-12

Decision of the State Council on Amending the Implementing Rules of the Patent Law of the People’s Republic of China

The Decision of the State Council on Amending the Implementing Rules of the Patent Law of the People’s Republic of China is hereby promulgated and shall enter into force as of January 20, 2024.

2024

04-12

Trademark Law of the People’s Republic of China

(Adopted at the 24th Meeting of the Standing Committee of the Fifth National People’s Congress on August 23, 1982; first amended by the Decision on Amending the Trademark Law of the People’s Republic of China, adopted at the 30th Meeting of the Standing Committee of the Seventh National People’s Congress on February 22, 1993; second amended by the Decision on Amending the Trademark Law of the People’s Republic of China, adopted at the 24th Meeting of the Standing Committee of the Ninth National People’s Congress on October 27, 2001; and third amended by the Decision on Amending the Trademark Law of the People’s Republic of China, adopted at the 4th Meeting of the Standing Committee of the Twelfth National People’s Congress on August 30, 2013.)

2024

01-23

Regulations for the Implementation of the Trademark Law of the People’s Republic of China

The revised Regulations for the Implementation of the Trademark Law of the People’s Republic of China are hereby promulgated and shall enter into force as of May 1, 2014.

2024

01-23

Patent Law of the People’s Republic of China (Amended in 2020)

(Adopted at the Fourth Meeting of the Standing Committee of the Sixth National People’s Congress on March 12, 1984; first amended by the Decision on Amending the Patent Law of the People’s Republic of China, adopted at the Twenty-seventh Meeting of the Standing Committee of the Seventh National People’s Congress on September 4, 1992; second amended by the Decision on Amending the Patent Law of the People’s Republic of China, adopted at the Seventeenth Meeting of the Standing Committee of the Ninth National People’s Congress on August 25, 2000; third amended by the Decision on Amending the Patent Law of the People’s Republic of China, adopted at the Sixth Meeting of the Standing Committee of the Eleventh National People’s Congress on December 27, 2008; fourth amended by the Decision on Amending the Patent Law of the People’s Republic of China, adopted at the Twenty-second Meeting of the Standing Committee of the Thirteenth National People’s Congress on October 17, 2020.)

2024

01-23

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