Notice of the China Securities Regulatory Commission on Authorizing Stock Exchanges to Investigate and Handle the Listed Companies Facing Delisting Which are Issued Non-standard Unqualified Audit Opinions on their Financial Reports

中国证券监督管理委员会关于授权证券交易所对面临退市的上市公司财务报告被出具非标准无保留审计意见进行调查处理的通知

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Gong Si Zi [2002] No. 11

Promulgating Date: 05/23/2002

Effective Date: 05/23/2002

Revision History: This document has been repealed pursuant to the Decision of the China Securities Regulatory Commission on the Repeal of Certain Securities and Futures Rules (Batch XI) promulgated on August 3, 2012.

颁布机关: 中国证券监督管理委员会

文      号: 证监公司字[2002]11号

颁布时间: 05/23/2002

实施时间: 05/23/2002

修订记录: 根据2012年8月3日发布的《中国证券监督管理委员会关于废止部分证券期货规章的决定（第十一批）》，此文件被宣布废止。

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正文

(Promulgated on May 23, 2002 under Zheng Jian Gong Si Zi [2002] No. 11)

(2002年5月23日　证监公司字[2002]11号)

With a view to enforcing the Implementation Measures for the Suspension and Termination of the Listings of Listed Companies which Operate at a Loss (Revised) (Zheng Jian Fa [2001] No. 147) and the Rules No. 14 for the Preparation and Submission of Information Disclosure Reports by Companies that Offer Securities to the Public - Non-Standard Unqualified Audit Opinions and the Handling of Matters Concerned (Zheng Jian Fa [2001] No. 157), where a certified public accountant issues non-standard unqualified audit opinions against the financial report of a listed company facing suspension, resumption and termination of its listing, if the listed company fails to disclose the corrected and adjusted financial report and relevant audit reports within the time limit specified by the relevant stock exchange, the China Securities Regulatory Commission will authorize the stock exchange to verify the profitability stated in the financial report and handle the case accordingly.

    为落实《亏损上市公司暂停上市和终止上市实施办法(修订)》(证监发[2001]147号)和《公开发行证券的公司信息披露编报规则第14号—非标准无保留审计意见及其涉及事项的处理》(证监发[2001]157号)的有关规定，在上市公司面临暂停上市、恢复上市或终止上市，财务报告被注册会计师出具非标准无保留审计意见时，如果上市公司未在证券交易所规定的期限内披露经纠正和调整的财务报告和有关审计报告，我会授权证券交易所可以对其财务报告盈利的真实性进行调查处理。

The Notice is hereby given.

    特此通知。