Caught Between a Great Wall and a Hard Place: Issues For U.S. Public Companies in Responding to Regulatory Requests for Chinese Data

The Accounting Policy & Practice Report ® provides financial accounting policy makers, advisors, and practitioners with the latest news, expert insights, and guidance on emerging, evolving,...

 In January 2014, a Securities and Exchange Commission administrative law judge (“ALJ”) sanctioned five Chinese affiliates of major U.S. public accounting firms (the “Firms”) for their failure to produce work papers related to their auditing of ten U.S. issuers with operations in China.

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