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Internal controls under the revised Hong Kong Listing Rules
The Stock Exchange of Hong Kong’s revised Listing Rules require Sponsors to make due diligence inquiries regarding listing Applicants' financial procedures, systems and controls and to declare to the Stock Exchange as to the sufficiency of these processes.
Our services by using either a factual findings approach or issuing a limited assurance on internal controls for specific circumstances help sponsors assess the unique features of each applicant's systems by a variety of review techniques to examine risks in a range of processes, locations and functions. The Deloitte approach is both flexible and efficient.
© 2013 Deloitte Touche Tohmatsu in Hong Kong, Deloitte Touche Tohmatsu in Macau, and Deloitte Touche Tohmatsu Certified Public Accountants LLP in the Chinese Mainland. All rights reserved.
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.
