Chapter 4 Accountants' Reports and Pro Forma Financial Information
- When Required
- Scope
- Reporting Accountants
- Basic Contents of Accountants' Report for a Listing Document
- Specific detail concerning financial information
- Additional disclosure of pre-acquisition financial information for a Listing Document
- Basic Contents of Accountants' Report for Certain Notifiable Transaction Circulars
- Requirements Applicable in All Cases
- Individual Or Combined Results
- Disclosure
- Accounting Standards
- Statement of Adjustments
- Reference to Other Reports
- Modified Reports
- Overseas Issuers and PRC Issuers
- Debt Securities of State Corporations and Banks
- Additional Matters for Disclosure
- General
- Pro Forma Financial Information