China Accounting Alert – February 2023 – China Securities Regulatory Commission (CSRC) issues new regulations for full implementation of the registration-based IPO system

China Accounting Alert is the monthly executive update for Mainland China and Hong Kong on recent developments in local and international financial reporting standards, and related hot topics and emerging issues. China Accounting Alert is designed to help keep you one step ahead by providing easy access to the information you need, all in one place. It is not intended to be a substitute for reading the financial reporting standards or other appropriate authoritative guidance, to which reference should be made for a full understanding of the relevant subject matters.

Matters covered in this issue include: China Securities Regulatory Commission (CSRC) issues new regulations for full implementation of the registration-based IPO system; CSRC issues Guideline for the Application of Regulatory Rules – Accounting No. 3; CSRC issues new regulations for filing-based administration of overseas offering and listing; etc.

Please feel free to contact your EY client service professionals for further assistance if you find the provision of China Accounting Alert have an impact on your business operations.


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