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  • Auditors’ report (18.06A)

    • 18.06A

      Where the preparation of an auditors’ report constitutes a PIE Engagement under the FRCO, the issuer must appoint a firm of practising accountants which is a PIE Auditor under the FRCO.
      Note:    Qualification requirements for auditors in the case of overseas issuers and PRC issuers are set out in rules 24.13 and 25.25.