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Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.

Navigating Group Audits In China – The Impact Of The Revised ISA 600

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

China Accounting

GGI Global Alliance

Arrow Is Drawn: Purpose, Method, And Suggestion For PI Protection Audit

Recently, the Management Measures for Personal Information Protection Compliance Audits ("Audit Measures") have been officially introduced and will take effect on May 1, 2025.

LO

Llinks Law Offices

CAC Reaffirms Identification Rules For Important Data, Personal Information Protection Compliance Audit Officially Implemented

On May 30, CAC conducted a Q&A session regarding cross-border data transfer security management policies, clarifying the identification and reporting process for important data.

L

Lusheng Law Firm

China Newsletter | Q1 2025/Issue No. 63

This China Newsletter provides an overview of key Q1 2025 developments in the following areas...

China Commercial

GT

Greenberg Traurig, LLP

New Rules On Personal Information Protection Audit Issued By CAC

FenXun Law Firm

How To Shut Down Or Downsize Your China WFOE: A 2025 Four-Part Survival Guide

China Commercial

HS

Harris Sliwoski

China Finalises The Measures For Personal Information Protection Compliance Audits

MB

Mayer Brown

China's Personal Information Protection Compliance Audit: Nature And Strategy

GO

Global Law Office

探讨会计鉴定和审计的证据资格之争及审计排非视角

China Accounting

AB

AnJie Broad Law Firm

Audit Committee Priorities For 2025

China Accounting

BD

BDO

Chair Williams Delivers Remarks At AICPA & CIMA Conference

China Accounting

KS

King & Spalding LLP

SEC Approves PCAOB's Proposed 2025 Budget

China Accounting

KS

King & Spalding LLP

公司法新篇章：公司治理体系【新公司法50问系列②】

China Commercial

AB

AnJie Broad Law Firm

银行保险机构如何理解与适用新公司法（四）——监事和监事会

China Commercial

AB

AnJie Broad Law Firm

Shaohe & Benelux Chamber: A Partnership That Empowers Talent (Video)

China Law Performance

SL

Shaohe Law Firm

劳动法新规解读系列①：《劳动争议司法解释（二）》重点条款

China Employment

AB

AnJie Broad Law Firm

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

China Steps Up Policies To Internationalize Renminbi In Push Towards De-Dollarization And Economic Power Projection

China International

SJ

Steptoe LLP

我国自动辅助驾驶侵权责任的探讨 ——从特斯拉自动辅助驾驶天价赔偿案和我国法院入库案例谈起

China Transport

AB

AnJie Broad Law Firm

《数据安全技术个人信息保护合规审计要求（征求意见稿）》要点解析及合规应对

2024年7月12日，全国网络安全标准化技术委员会（"网安标委"）发布了《数据安全技术个人信息保护合规审计要求》征求意见稿（"《审计要求》"），

China Accounting

AB

AnJie Broad Law Firm

公司董事会审计委员会代替监事会的具体操作与挑战

当公司规模进一步壮大、进入股改之后，再按照上市公司的治理方向，采用标准的三会制度，同时在合适的时点在董事会下设包括审计委员会

China Commercial

AB

AnJie Broad Law Firm

CECC Hearing Turns Spotlight On Supplier Audits & Certifications In China

On April 30, 2024, the Congressional-Executive Commission on China ("CECC") held a hearing entitled "Factories and Fraud in the PRC: How Human Rights Violations Make Reliable...

China International

KD

Kelley Drye & Warren LLP

The Cyberspace Administration Of China Issued The Draft Administrative Measures For The Compliance Audit Of Personal Information Protection

On 3rd August 2023, the Cyberspace Administration of China issued the draft Administrative Measures for the Compliance Audit of Personal Information Protection (the "Measures") and Key Points...

LG

L&E Global

China Publishes Draft Rules For Personal Information Protection Compliance Audits

China Accounting

W

WilmerHale

《个人信息保护合规审计管理办法（征求意见稿）》要点解析

AB

AnJie Broad Law Firm

The importance and value of a successful internal audit function in China

China Accounting

A

Acclime

PCAOB Resets The Clock On Delisting For China-Based Companies Listed In The U.S.

Worldwide Commercial

WS

Winston & Strawn LLP

PCAOB Gains "unprecedented Access" To Inspect Audit Firms In China

China Commercial

CL

Cooley LLP

Three Reasons The PCAOB's Agreement With China May Not Have Changed The Landscape

Worldwide Accounting

W

WilmerHale

PCAOB Designates China And Hong Kong Unavailable For Audit Investigations

China Accounting

CW

Cadwalader, Wickersham & Taft LLP

White-Collar Offences: Managing International Investigations

China Commercial

KW

King & Wood Mallesons

Benefits Of Becoming A Good Corporate Citizen In China

China Commercial

IP

IPO Pang Xingpu

《关于便利申请办理私募基金管理人登记相关事宜的通知》解读

DO

DeHeng Law Offices

PCAOB Designates China And Hong Kong Unavailable For Audit Investigations

The Public Company Accounting Oversight Board issued a report designating Hong Kong and China as jurisdictions where the PCAOB is incapable of full inspections of local accounting firms.

China Accounting

CW

Cadwalader, Wickersham & Taft LLP

White-Collar Offences: Managing International Investigations

From its early years of heady mergers and acquisitions, Chinese outbound investment has matured, settling down into a phase of post-completion integration, management and operations.

China Commercial

KW

King & Wood Mallesons

Benefits Of Becoming A Good Corporate Citizen In China

Information flows fast in the digital age. What people read about Chinese companies on the web and social media affects both the company's reputation and its revenues.

China Commercial

IP

IPO Pang Xingpu

《关于便利申请办理私募基金管理人登记相关事宜的通知》解读

2020年2月28日，中国证券投资基金业中基协（以下简称"中基协")...

DO

DeHeng Law Offices

拟IPO企业数据合规审核要点及应对

China Commercial

DO

DeHeng Law Offices

最新科创板制度解读系列之（二）

根据《关于在上海证券交易所设立科创板并试点注册制的实施意见》，上海证券交易所（以下简称"上交所"或"交易所"）将承担科创板发行上市审

China Commercial

DO

DeHeng Law Offices

Audit And Tax Compliance In China: A Step-By-Step Guide For Foreign Companies

To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.

China Accounting

DS

Dezan Shira & Associates

通过最高法院判例，看"以审计结果作为竣工结算依据"

审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。

China Accounting

DO

DeHeng Law Offices

科创板市场包容性运行机制构建的若干建议

近期以来，上海证券交易所拟设立的科创板市场引起了市场各方的强烈关注。

DO

DeHeng Law Offices

Foreign Investment Bulletin - July 2016

China Accounting

JH

JunHe Law Office

China's Focus On Combatting Commercial Bribery Is A Wake-Up Call

ML

McGuireWoods LLP

SEC Announces Settlement With "Big Four" China Accounting Firms Over Production Of Documents Located In China

China Commercial

O

Orrick

China Auditor Update: SEC And Chinese Audit Firms "Settle" For The Status Quo

China Commercial

RS

Reed Smith

Sharing Audit Papers Across Borders

China Accounting

HP

Haiwen & Partners

Administrative Law Decision On Audit Papers Back To Diplomacy – Cause For Optimism After A Setback

China Commercial

HP

Haiwen & Partners

China Auditor Update: SEC To Hear Appeal Of Decision Barring Chinese Auditors

China Commercial

RS

Reed Smith

Implementation Of The MOU Entered Into Between U.S. PCAOB And Chinese Regulators

China Commercial

DH

DaHui Lawyers

Internal compliance audits for corporations – the why and how?

China Commercial

KW

King & Wood Mallesons

China Law Bulletin - February 2005

China Real Estate

MF

Morrison & Foerster LLP

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