Listing Rules and Guidance: Contents


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The annual accounts must be audited by a person, firm or company who must be a practising accountant of good standing. Such person, firm or company must also be independent of the overseas issuer to the same extent as that required of an auditor under the Companies Ordinance and in accordance with the statements on independence issued by the International Federation of Accountants and, if the overseas issuer's primary listing is or is to be on the Exchange, must be either:—

(1) qualified under the Professional Accountants Ordinance for appointment as an auditor of a company; or
(2) a firm of accountants acceptable to the Exchange which has an international name and reputation and is a member of a recognised body of accountants.