Foreign-Invested In China Company Audit

Foreign-Invested In China Company Audit

Ⅰ、Audit Scope:
Any Foreign-invested Venture、Foreign-invested Venture Branch 、 Enterprise (hereinafter referred to as "enterprise")engaged in production business in foreign countries(region) which registered with Industry and Business Bureau before 31st Dec. (Including subordinate branch) and the company which was put in liquidation that should audit every year.
Ⅱ、Provide the following materials:

1. The counterpart and duplicate copy of Business Registration Certificate
2. In terms of requirement of pre-registration administrative license for Enterprises, the relevant business license with stamp is needed as well as photocopy of approved file. If enterprises have no corporation in its branch, they should also submit a photocopy of a branch business license.
3. The original of Auditing Report;

The enterprise which was put in liquidation no need to submit auditing report but should submit the original and copy of of clearing member. (Copies must be sealed and marked “provided by company (or enterprise), content consist with original and the copy date; the original will be returned after checking.)

1. Common Seal
2. The ID duplicate copy of Member as of right (the organization without legal personality provide principal)
3. The enterprise of Guangdong Province implements standard business license (Just for production enterprise)
4. The original and duplicate copy (A4) of entrusted person
5. The original of Code Certificate Counterpart and the information card of code.

Ⅲ、Which enterprises need to issue Audit Report:
According to the relevant rule of law, foreign-invested venture need to submit the audit report which is issued by accountant office. Specially, foreign-invested ventures that were set up before 12th Dec.2005 need to submit audit report.
Ⅳ、Which enterprises do not need to submit Audit Report:
The newly established corporation which less than a fiscal year do not need to submit audit report (but need to hand in capital verification report)、the corporation branch without legal personality、foreign enterprise engaged in business in China as well as other business corporations.
Ⅴ、Audit Time:From 1st Mar. to 30th June every year

 

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