China Accounting Alert – March 2026 – CSRC issues the amended Standards Concerning the Contents and Formats of Information Disclosure Required for Publicly Offered Securities Investment Funds No. 2 – Contents and Formats of Periodic Reports

China Accounting Alert is the monthly executive update for the Chinese mainland 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 the amended Standards Concerning the Contents and Formats of Information Disclosure Required for Publicly Offered Securities Investment Funds No. 2 – Contents and Formats of Periodic Reports; AMAC issues five XBRL templates for information disclosure required for publicly offered securities investment funds; Stock exchanges issue the amended Guidelines on Key Considerations for Fund Raising Management; 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.