股份有限公司境内上市外资股规定的实施细则 Listing of Foreign Investment Shares Inside China by a Company Limited by Share

Companies may， as needed， appoint accounting firms outside China that comply with State regulations to audit or examine their financial reports.

　　Article 43　A Company's appointment， dismissal or non-renewal of the appointment of an accounting firm shall be decided upon by its share

holders' general meeting and be reported to the CSRC for the record.

　　The term of appointment of an accounting firm appointed by a Company shall commence upon the conclusion of the annual shareholders' meeting of the Company and end upon the conclusion of the next annual shareholders' meeting.

　　When foreign investment shares listed inside China are to be issued by a proposed Company the establishment of which has been approved， the decision on the appointment of an accounting firm shall be made by the main promoters of the Company or by the original enterprise that is to be reorganized as a Company.

　　Article 44　When a Company dismisses or does not renew the appointment of an accounting firm， it shall give advance notice to the accounting firm， and the accounting firm shall have the right to present its views before the shareholders' general meeting.

　　Where an accounting firm resigns， it shall inform the shareholders' general meeting as to whether or not there is any irregularity in the Company.

　　PART SEVEN　SUPPLEMENTARY

　　Article 45　Disputes concerning the provisions of the articles of association or other matters of a Company that arise between a holder of foreign investment shares listed inside China and the Company， between a holder of foreign investment shares listed inside China and a director， a supervisor， the manager or other senior management staff of the Company or between a holder of foreign investment shares listed inside China and a holder of domestic investment shares， shall be governed by the laws of China.

　　Article 46　Stipulations in the Provisions and Implementing Rules that concern the People's Governments of provinces， autonomous regions and centrally-governed municipalities shall apply， by reference， to the People's Governments of municipalities with independent development plans， as determined by the State Council.

　　Article 47　The CSRC may formulate special regulations on the basis of these Implementing Rules.

　　Article 48　These Implementing Rules shall be effective as of the same date as the Provisions

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