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SSE issues guidelines on company audit committees

上交所发布《上市公司董事会审计委员会运作指引》

[CLI Code] CLI.N.16765373(EN) 

  • Release Date:12-24-2013
  • Source:Pkulaw
  • The Shanghai Stock Exchange (SSE) recently issued the Guidelines for the Operation of Audit Committees of the Board of Directors of Listed Companies.

  • 上海证券交易所制订了《上市公司董事会审计委员会运作指引》,并予以发布实施。

  • The Guidelines contain six chapters and 39 articles and highlight the principles of independence and professionalism. They require that audit committees, within the scope of their duties, provide deliberated opinions to the board of directors of listed companies. In addition, if such opinions are rejected by the board of directors, the listed company must disclose the matter and provide explanations.

  • 《运作指引》共分六章39条,主要遵循了独立性原则、专业性原则和有效性原则;还规定审计委员会就其职责范围内事项向上市公司董事会提出审议意见,董事会未采纳的,上市公司须披露该事项并充分说明理由。

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