Issuers that are Audit Clients of PCAOB-Registered Firms from Non-U.S. Jurisdictions where the PCAOB is Denied Access to Conduct Inspections
This list is updated annually based on firms’ annual reports from the most recent year. It was last updated on September 10, 2018.
In order for their securities to be traded in U.S. capital markets, public companies, whether located in the United States or abroad, must comply with certain U.S. legal requirements, including the requirement to periodically file audited financial statements with the U.S. Securities and Exchange Commission. As required by the Sarbanes-Oxley Act of 2002, the auditor of those financial statements – whether a U.S. auditor or a non-U.S. auditor – must be registered with, and therefore subject to the jurisdiction of, the Public Company Accounting Oversight Board. This includes undergoing regular PCAOB inspections to assess the auditor’s compliance with U.S. law and professional standards in connection with its audits of “issuers,” as defined in the Sarbanes-Oxley Act.
PCAOB inspections may result in the identification of deficiencies in one or more of an audit firm’s audits of issuers and/or in its quality control procedures which, in turn, can result in an audit firm carrying out additional procedures that should have been performed already at the time of the audit. Those procedures have sometimes led to the audited public company having to revise and refile its financial statements or its assessment of the effectiveness of its internal control over financial reporting. In addition, through the quality control remediation portion of the inspection process, inspected firms identify and implement practices and procedures to improve future audit quality.
Because of the position taken by certain non-U.S. authorities, the PCAOB currently is prevented from inspecting the U.S.-related audit work and practices of PCAOB-registered firms in a European country, China, and, to the extent their audit clients have operations in China, Hong Kong.[1] As a result of these obstacles, investors or potential investors in U.S. capital markets who rely on the audit reports of PCAOB-registered firms in these jurisdictions are deprived of the potential benefits of PCAOB inspections of these auditors. For the information of those investors and potential investors, the PCAOB is publishing a list identifying each issuer whose PCAOB-registered auditor is located in a jurisdiction where obstacles to PCAOB inspections exist. This list is derived from annual reports on Form 2 filed with the PCAOB by registered public accounting firms which encompass audit reports issued by the firms in the period from April 1, 2016 to March 31, 2018. Except where otherwise indicated, the firm indicated in its Form 2 for 2018 (covering the period April 1, 2017 to March 31, 2018) having provided an audit report for the issuer.
The list is limited to issuers for which auditors from the jurisdictions in question reported having issued audit reports.** At the same time, it should also be recognized that there may be auditors from those jurisdictions, including auditors identified in the list, that play a substantial role in the audits of numerous multinational issuers not listed here. Even though these auditors do not issue audit reports for such multinational issuers, the audit work they perform is relied upon by the issuer’s principal auditor, in the U.S. or elsewhere. That work is often significant to the audit of the financial statements the multi-national issuer files with the SEC and would also be within the scope of PCAOB inspections. Additional information is available under Information Related to International Inspections.
**Some issuers appear in the list more than once, showing more than one auditor. In some cases, this is because the firm had different auditors in different years. In other cases, it is because the issuer had a joint audit, with respect to which more than one auditor reported having issued an audit report. In addition, some companies that appear in the list may have ceased to be issuers since the time of the audit report cited in the relevant firm’s annual report on Form 2. Finally, some auditors shown on the list have been inspected once by the PCAOB, because, in the case of some firms in Hong Kong, the inspections did not involve, or no obstacles were raised to, review of audit work relating to a company’s operations in China.
[1] The position taken by authorities in Mainland China may in some circumstances cause a registered firm located in another jurisdiction to attempt to resist PCAOB inspection of issuer audit work that the firm has performed relating to the issuer’s operations in Mainland China. Only in Mainland China and Hong Kong, however, is the position of the Chinese authorities effectively an obstacle to inspection of all, or nearly all, registered firms in the jurisdiction.
ISSUER | AUDITOR | AUDITOR LOCATION |
---|---|---|
21Vianet Group, Inc. | Ernst & Young Hua Ming LLP | China |
500.com Ltd | Ernst & Young Hua Ming LLP | China |
51job, Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
58.com Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Ablynx NV | Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises | Belgium |
ABV CONSULTING, INC. | HKCMCPA Company Limited | Hong Kong |
ACM Research, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Acorn International, Inc. | Grant Thornton | China |
Acorn International, Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
Actions Semiconductor Co. Ltd. | Deloitte Touche Tohmatsu (2017 Form 2) | Hong Kong |
ADGS Advisory, Inc. | UHY Vocation HK CPA Limited (2017 Form 2) | Hong Kong |
Advanced BioMedical Technologies Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
AIRMEDIA GROUP INC. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Alibaba Group Holding Limited | PricewaterhouseCoopers | Hong Kong |
Aluminum Corporation of China Ltd | Ernst & Young Hua Ming LLP | China |
American BriVision (Holding) Corporation | CENTURION ZD CPA LIMITED | Hong Kong |
Anheuser-Busch InBev SA/NV | Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises | Belgium |
AOXING PHARMACEUTICAL COMPANY, INC. | BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2) | China |
Asia Travel Corporation | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
ATA Inc. | KPMG Huazhen LLP | China |
Autohome Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Baidu, Inc. | Ernst & Young Hua Ming LLP | China |
Baozun Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
BeiGene, Ltd. | Ernst & Young Hua Ming LLP | China |
BeyondSpring Inc. | Ernst & Young Hua Ming LLP | China |
Bilibili Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Biostar Pharmaceuticals, Inc. | Mazars CPA Limited | Hong Kong |
Birdbill, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Bitauto Holdings Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
BONSO ELECTRONICS INTERNATIONAL INC. | MOORE STEPHENS CPA LIMITED | Hong Kong |
Bright Scholar Education Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
Bright Scholar Education Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Canadian Solar Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
CBAK Energy Technology, Inc. fka China BAK Battery, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Cellular Biomedicine Group, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Celyad | PricewaterhouseCoopers Reviseurs d’Entreprises | Belgium |
Changyou.com Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Cheetah Mobile Inc. | Ernst & Young Hua Ming LLP | China |
China Automotive Systems, Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
China Biologic Products Holdings, Inc. | KPMG Huazhen LLP | China |
China Ceramics Co., Ltd. | CENTURION ZD CPA LIMITED | Hong Kong |
China Cord Blood Corporation | KPMG Huazhen LLP | China |
China Digital TV Holding Co., Ltd. | KPMG Huazhen LLP | China |
China Digital TV Holding Co., Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
China Distance Education Holdings LTD | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
China Eastern Airlines Corporation Limited | Ernst & Young | Hong Kong |
China Enterprises Limited | CENTURION ZD CPA LIMITED | Hong Kong |
China Finance Online Co. LTD | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
China Health Industries Holdings, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
China Internet Café Holdings Group, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
CHINA JO-JO DRUGSTORES, INC. | BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2) | China |
CHINA JO-JO DRUGSTORES, INC. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
China Life Insurance Co Ltd | Ernst & Young Hua Ming LLP | China |
China Life Insurance Co Ltd | Ernst & Young (2017 Form 2) | Hong Kong |
China Lodging Group, Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
China Metro-Rural Holdings Limited | PricewaterhouseCoopers (2017 Form 2) | Hong Kong |
China Ming Yang Wind Power Group Limited | KPMG (2017 Form 2) | Hong Kong |
China Mobile Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
China Natural Resources Inc | Ernst & Young Hua Ming LLP | China |
China Nepstar Chain Drugstore Ltd | KPMG (2017 Form 2) | Hong Kong |
China Networks International Holdings Ltd | UHY Vocation HK CPA Limited | Hong Kong |
China New Borun Corporation | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
China Online Education Group | PricewaterhouseCoopers Zhong Tian LLP | China |
China Petroleum & Chemical Corporation | PricewaterhouseCoopers Zhong Tian LLP | China |
China Rapid Finance Limited | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
China ShouGuan Mining Corporation | HKCMCPA Company Limited (2017 Form 2) | Hong Kong |
China Southern Airlines Company Limited | KPMG Huazhen LLP | China |
China Sunergy Co., Ltd. | Grant Thornton (2017 Form 2) | China |
China Sunergy Co., Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
China Techfaith Wireless Communication Technology LTD | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
CHINA TELECOM CORP LTD | Deloitte Touche Tohmatsu | Hong Kong |
China Teletech Holding, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
China Unicom (Hong Kong) Limited | KPMG Huazhen LLP | China |
China XD Plastics Company Limited | KPMG Huazhen LLP | China |
China Zenix Auto International Limited | CENTURION ZD CPA LIMITED | Hong Kong |
China Zenix Auto International Ltd | Deloitte Touche Tohmatsu (2017 Form 2) | Hong Kong |
ChinaCache International Holdings Ltd | Ernst & Young Hua Ming LLP | China |
CHINAWE.COM INC. | MOORE STEPHENS CPA LIMITED | Hong Kong |
ChipMOS TECHNOLOGIES (Bermuda) LTD. | MOORE STEPHENS CPA LIMITED (2017 Form 2) | Hong Kong |
CNOOC LTD | Deloitte Touche Tohmatsu | Hong Kong |
Concord Medical Services Holdings Ltd | Ernst & Young Hua Ming LLP | China |
Consumer Capital Group, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
COSMOS GROUP HOLDINGS INC | HKCMCPA Company Limited | Hong Kong |
Ctrip.com International, Ltd. | PricewaterhouseCoopers Zhong Tian LLP | China |
DAQO NEW ENERGY CORP. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Delta Technology Holdings Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Deswell Industries, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Dragon Jade International Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Eagle Mountain Corporation fka USmart Mobile Device Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Eason Education Kingdom Holdings, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
eBullion, Inc. | HKCMCPA Company Limited | Hong Kong |
Eco Energy Tech Asia, Ltd | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Eco Energy Tech Asia, Ltd. | CENTURION ZD CPA LIMITED | Hong Kong |
E-Commerce China Dangdang Inc. | Ernst & Young Hua Ming LLP (2017 Form 2) | China |
eFuture Holding Inc. | Grant Thornton (2017 Form 2) | China |
eHi Car Services Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
E-House (China) Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
eLong, Inc. | Ernst & Young Hua Ming LLP (2017 Form 2) | China |
Emerald Data Inc. | JTC Fair Song CPA Firm | China |
Entertainment Gaming Asia Inc. | Ernst & Young | Hong Kong |
Etablissements Delhaize Frères Et Cie “Le Lion” (Groupe Delhaize) | Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises (2017 Form 2) | Belgium |
Euro Tech Holdings Company Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Euronav NV | Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL | Belgium |
Fang Holdings Limited | Ernst & Young Hua Ming LLP | China |
FANHUA INC. | Deloitte Touche Tohmatsu | Hong Kong |
Four Seasons Education (Cayman) Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Galapagos NV | Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises | Belgium |
GDS Holdings Limited | KPMG Huazhen LLP | China |
Green Dragon Wood Products, Inc. | HKCMCPA Company Limited (2017 Form 2) | Hong Kong |
Gridsum Holding Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Guangshen Railway Company Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Guangshen Railway Company Limited | PricewaterhouseCoopers (2017 Form 2) | Hong Kong |
Hanwha Q CELLS Co., Ltd. | Ernst & Young Hua Ming LLP (2017 Form 2) | China |
HIGHWAY HOLDINGS LTD | Deloitte Touche Tohmatsu | Hong Kong |
Ho Wah Genting Group Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Hollysys Automation Technologies, Ltd. | Ernst & Young Hua Ming LLP | China |
Hong Kong Television Network Ltd. | KPMG (2017 Form 2) | Hong Kong |
Huami Corp | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Huaneng Power International, Inc. | KPMG Huazhen LLP | China |
Huaneng Power International, Inc. | KPMG | Hong Kong |
HUNTER MARITIME ACQUISITION CORP. | Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL | Belgium |
Hutchison China MediTech Limited | PricewaterhouseCoopers | Hong Kong |
HUYA Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
iClick Interactive Asia Group Limited | PricewaterhouseCoopers | Hong Kong |
iDreamSky Technology Limited | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
iKang Healthcare Group, Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Innocom Technology Holdings, Inc. | HKCMCPA Company Limited | Hong Kong |
Integrated Media Technology Limited | HKCMCPA Company Limited | Hong Kong |
Iveda Solutions, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
IWEB, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
JA Solar Holdings Co., Ltd. | PricewaterhouseCoopers Zhong Tian LLP | China |
JD.com, Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Jianpu Technology Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Jiayuan.com International Ltd. | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
JinkoSolar Holding Co., Ltd. | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
JMU Ltd | Ernst & Young Hua Ming LLP | China |
JMU Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
JRSIS Health Care Corp | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Jumei International Holding Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Jupai Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Kandi Technologies Group, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Kingtone Wirelessinfo Solution Holding Ltd | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Kongzhong Corp | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
Ku6 Media Co., Ltd. | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
Leju Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
LexinFintech Holdings Ltd. | PricewaterhouseCoopers Zhong Tian LLP | China |
LightInTheBox Holding Co., Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Love International Group, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Magicstem Group Corp. | HKCMCPA Company Limited (2017 Form 2) | Hong Kong |
Materialise NV | BDO Bedrijfsrevisoren – BDO Réviseurs d’Entreprises | Belgium |
Melco Resorts & Entertainment LTD | Deloitte Touche Tohmatsu | Hong Kong |
Mi1 Global TelCo, Inc. fka Domain Extremes Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Momo Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Moxian Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
NAM TAI PROPERTY INC. | MOORE STEPHENS CPA LIMITED | Hong Kong |
NetEase, Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Network CN Inc | Union Power HK CPA Limited | Hong Kong |
New Oriental Education & Technology Group Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
NF Energy Saving Corporation | HKCMCPA Company Limited | Hong Kong |
Noah Holdings Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
NOBLE VICI GROUP, INC | HKCMCPA Company Limited | Hong Kong |
Nord Anglia Education, Inc. | PricewaterhouseCoopers | Hong Kong |
Nova LifeStyle, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Orient Paper Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2) | China |
Origin Agritech Limited | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Ossen Innovation Co. Ltd. | BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2) | China |
Ossen Innovation Co. Ltd. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
PACIFIC VEGAS GLOBAL STRATEGIES INC | Mazars CPA Limited (2017 Form 2) | Hong Kong |
PACIFIC VEGAS GLOBAL STRATEGIES INC. | MOORE STEPHENS CPA LIMITED | Hong Kong |
PetroChina Company Ltd. | KPMG Huazhen LLP | China |
PetroChina Company Ltd. | KPMG (2017 Form 2) | Hong Kong |
Phoenix New Media Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
PHYSICAL PROPERTY HOLDINGS, INC. | Mazars CPA Limited (2017 Form 2) | Hong Kong |
Pingtan Marine Enterprise Ltd. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
Plastec Technologies, Ltd. | CENTURION ZD CPA LIMITED | Hong Kong |
Porter Holding International, Inc. fka Uni Line Corp. | CENTURION ZD CPA LIMITED | Hong Kong |
PPDAI Group Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Prime Global Capital Group Inc | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Puxin Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Qihoo 360 Technology Co. Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
Qunar Cayman Islands Ltd | Ernst & Young Hua Ming LLP (2017 Form 2) | China |
Rebel Group, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
REDtone Asia, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Remedent Inc | Vandelanotte Bedrijfsrevisoren CVBA | Belgium |
ReneSola Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Renren Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
RYB Education, Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Savden Group Corp. | CENTURION ZD CPA LIMITED | Hong Kong |
SciClone Pharmaceuticals, Inc. | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
Scientific Energy, Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Secoo Holding Limited | KPMG Huazhen LLP | China |
Semiconductor Manufacturing International Corp | Deloitte Touche Tohmatsu (2017 Form 2) | Hong Kong |
Semiconductor Manufacturing International Corporation | PricewaterhouseCoopers Zhong Tian LLP | China |
SGOCO Group, Ltd. | CENTURION ZD CPA LIMITED | Hong Kong |
Sina Corporation | PricewaterhouseCoopers Zhong Tian LLP | China |
Sinopec Shanghai Petrochemical Company Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Sinovac Biotech Ltd | Ernst & Young Hua Ming LLP | China |
Sky Solar Holdings, Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
SKY-MOBI Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
Sleepaid Holding Co. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Sogou Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Sohu.com Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
SPI Energy Co., Ltd. | KPMG Huazhen LLP | China |
Starlight Supply Chain Management Company | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Studio II Brands Inc. | UHY Vocation HK CPA Limited (2017 Form 2) | Hong Kong |
Sunlands Online Education Group | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Sustainable Petroleum Group Inc. fka Blue Spa Incorporated | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Synutra International, Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2) | China |
TAL Education Group | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Tarena International, Inc. | KPMG Huazhen LLP | China |
Technovative Group Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
The9 Limited | Grant Thornton | China |
The9 LTD | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Tigenix NV | BDO Bedrijfsrevisoren – BDO Réviseurs d’Entreprises | Belgium |
TransAKT Ltd | CENTURION ZD CPA LIMITED | Hong Kong |
Trina Solar Ltd. | KPMG Huazhen LLP (2017 Form 2) | China |
Tuniu Corporation | PricewaterhouseCoopers Zhong Tian LLP | China |
UTStarcom Holdings Corp. | Grant Thornton | China |
Verde Resources Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Vipshop Holdings Ltd | Deloitte Touche Tohmatsu | Hong Kong |
Visionchina Media Inc. | Deloitte Touche Tohmatsu (2017 Form 2) | Hong Kong |
Vitaxel Group Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Wabco Holding Inc | Ernst & Young Bedrijfsrevisoren B.C.V.B.A. | Belgium |
Wecast Network, Inc. | KPMG Huazhen LLP (2017 Form 2) | China |
Weibo Corporation | PricewaterhouseCoopers Zhong Tian LLP | China |
Weyland Tech, Inc. | CENTURION ZD CPA LIMITED (2017 Form 2) | Hong Kong |
Wins Finance Holdings Inc. | CENTURION ZD CPA LIMITED | Hong Kong |
Xinyuan Real Estate Co., Ltd. | Ernst & Young Hua Ming LLP (2017 Form 2) | China |
Xunlei Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Xunlei Limited | PricewaterhouseCoopers (2017 Form 2) | Hong Kong |
Yangtze River Port And Logistics Limited | CENTURION ZD CPA LIMITED | Hong Kong |
Yanzhou Coal Mining Company Limited | Grant Thornton (2017 Form 2) | China |
Yingli Green Energy Holding Company Limited | PricewaterhouseCoopers Zhong Tian LLP | China |
Yintech Investment Holdings Limited | KPMG Huazhen LLP | China |
Yirendai Ltd. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
YUM China Holdings, Inc. | KPMG Huazhen LLP | China |
YY Inc. | PricewaterhouseCoopers Zhong Tian LLP | China |
Zai Lab Ltd | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
Zhaopin Limited | PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2) | China |
ZTO Express (Cayman) Inc. | Deloitte Touche Tohmatsu Certified Public Accountants LLP | China |
ZZLL Information Technology Inc | CENTURION ZD CPA LIMITED | Hong Kong |
About the PCAOB
The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.