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Recently, in response to the global trend of increased regulatory scrutiny of publicly traded companies, the Stock Exchange of Hong Kong Limited announced amendments to its Listing Rules in the form of the Revised Code on Corporate Governance.
For pre-listed companies, the revised Listing Rule require the Sponsors to make due diligence inquiries regarding the listing applicants' financial procedures, systems and controls and to declare to the stock exchange as to the sufficiency of these processes.
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Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/cn/en/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/cn/en/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
