The Beijing Stock Exchange issued three audit business guidelines for implementing the public offering of shares and listing. Among them, “Public Offering Guidelines No. 2” mainly added inspection requirements related to preventing financial fraud, such as capital flow checks, customer and supplier penetration checks, etc., added requirements for rectifying the negative situation of surprise “clearance” dividends and irregular financial internal control before listing, and refines disclosure and inspection requirements for unprofitable enterprises.

The Beijing Stock Exchange issued three audit business guidelines for implementing the public offering of shares and listing. Among them, “Public Offering Guidelines No. 2” mainly added inspection requirements related to preventing financial fraud, such as capital flow checks, customer and supplier penetration checks, etc., added requirements for rectifying the negative situation of surprise “clearance” dividends and irregular financial internal control before listing, and refines disclosure and inspection requirements for unprofitable enterprises.