China: Accounting and Audit

自2023年《公司法》修订以来，存续多年的法定监督机构——监事会，正在悄然“退场”。2025年至今，A股五家上市保险公司已先后取消监事会，将其职权转由董事会审计委员会行使，部分非上市保险机构与银行业亦相继跟进。这一变革绝非简单的机构裁撤，而是公司治理结构由“双层制”向“单层&#

Multinational companies in China often focus on external risks like geopolitical tensions while internal vulnerabilities quietly accumulate.

To implement the Measures for the Supervision and Administration of Information Disclosure of Private Investment Funds issued by the China Securities Regulatory Commission, and to further specify the information disclosure requirements for private investment funds, the Asset Management Association of China has drafted the Implementation Rules for Information Disclosure of Private Investment Funds and the Templates for Key Information Disclosure Content of Private Investment Funds.

除获取投资收益等财产性权利外，合伙型基金产品投资人也享有诸多非财产性权利。

To implement the Measures for the Supervision and Administration of Information Disclosure of Private Investment Funds issued by the China Securities Regulatory Commission, and to further specify the information disclosure requirements for private investment funds, the Asset Management Association of China has drafted the Implementation Rules for Information Disclosure of Private Investment Funds and the Templates for Key Information Disclosure Content of Private Investment Funds.

The auditing, reporting, and compliance landscape for international groups with Chinese components has become more complex. The revised International Standard on Auditing (ISA) 600...