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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.

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