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 Audit Clients

FilterFilter
|
Sort by:
|
Group by:
IssuerAuditorAuditor Location
21Vianet Group, Inc.Ernst & Young Hua Ming LLPChina
500.com LtdErnst & Young Hua Ming LLPChina
51job, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
58.com Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Ablynx NVDeloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
ABV CONSULTING, INC.HKCMCPA Company LimitedHong Kong
ACM Research, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Acorn International, Inc.Grant ThorntonChina
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 LIMITEDHong Kong
AIRMEDIA GROUP INC.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Alibaba Group Holding LimitedPricewaterhouseCoopersHong Kong
Aluminum Corporation of China LtdErnst & Young Hua Ming LLPChina
American BriVision (Holding) CorporationCENTURION ZD CPA LIMITEDHong Kong
Anheuser-Busch InBev SA/NVDeloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
AOXING PHARMACEUTICAL COMPANY, INC.BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2)China
Asia Travel CorporationCENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
ATA Inc.KPMG Huazhen LLPChina
Autohome Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Baidu, Inc.Ernst & Young Hua Ming LLPChina
Baozun Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
BeiGene, Ltd.Ernst & Young Hua Ming LLPChina
BeyondSpring Inc.Ernst & Young Hua Ming LLPChina
Bilibili Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Biostar Pharmaceuticals, Inc.Mazars CPA LimitedHong Kong
Birdbill, Inc.CENTURION ZD CPA LIMITEDHong Kong
Bitauto Holdings LimitedPricewaterhouseCoopers Zhong Tian LLPChina
BONSO ELECTRONICS INTERNATIONAL INC.MOORE STEPHENS CPA LIMITEDHong Kong
Bright Scholar Education Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2)China
Bright Scholar Education Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Canadian Solar Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
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 LLPChina
CelyadPricewaterhouseCoopers Reviseurs d'EntreprisesBelgium
Changyou.com LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Cheetah Mobile Inc.Ernst & Young Hua Ming LLPChina
China Automotive Systems, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
China Biologic Products Holdings, Inc.KPMG Huazhen LLPChina
China Ceramics Co., Ltd.CENTURION ZD CPA LIMITEDHong Kong
China Cord Blood CorporationKPMG Huazhen LLPChina
China Digital TV Holding Co., Ltd.KPMG Huazhen LLPChina
China Digital TV Holding Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Distance Education Holdings LTDDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Eastern Airlines Corporation LimitedErnst & YoungHong Kong
China Enterprises LimitedCENTURION ZD CPA LIMITEDHong Kong
China Finance Online Co. LTDBDO China Shu Lun Pan Certified Public Accountants LLPChina
China Health Industries Holdings, Inc.CENTURION ZD CPA LIMITEDHong 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 LLPChina
China Life Insurance Co LtdErnst & Young Hua Ming LLPChina
China Life Insurance Co LtdErnst & Young (2017 Form 2)Hong Kong
China Lodging Group, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Metro-Rural Holdings LimitedPricewaterhouseCoopers (2017 Form 2)Hong Kong
China Ming Yang Wind Power Group LimitedKPMG (2017 Form 2)Hong Kong
China Mobile LimitedPricewaterhouseCoopers Zhong Tian LLPChina
China Natural Resources IncErnst & Young Hua Ming LLPChina
China Nepstar Chain Drugstore LtdKPMG (2017 Form 2)Hong Kong
China Networks International Holdings LtdUHY Vocation HK CPA LimitedHong Kong
China New Borun CorporationBDO China Shu Lun Pan Certified Public Accountants LLPChina
China Online Education GroupPricewaterhouseCoopers Zhong Tian LLPChina
China Petroleum & Chemical CorporationPricewaterhouseCoopers Zhong Tian LLPChina
China Rapid Finance LimitedPricewaterhouseCoopers Zhong Tian LLP (2017 Form 2)China
China ShouGuan Mining CorporationHKCMCPA Company Limited (2017 Form 2)Hong Kong
China Southern Airlines Company LimitedKPMG Huazhen LLPChina
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 LTDDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
CHINA TELECOM CORP LTDDeloitte Touche TohmatsuHong Kong
China Teletech Holding, Inc.CENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
China Unicom (Hong Kong) LimitedKPMG Huazhen LLPChina
China XD Plastics Company LimitedKPMG Huazhen LLPChina
China Zenix Auto International LimitedCENTURION ZD CPA LIMITEDHong Kong
China Zenix Auto International LtdDeloitte Touche Tohmatsu (2017 Form 2)Hong Kong
ChinaCache International Holdings LtdErnst & Young Hua Ming LLPChina
CHINAWE.COM INC.MOORE STEPHENS CPA LIMITEDHong Kong
ChipMOS TECHNOLOGIES (Bermuda) LTD.MOORE STEPHENS CPA LIMITED (2017 Form 2)Hong Kong
CNOOC LTDDeloitte Touche TohmatsuHong Kong
Concord Medical Services Holdings LtdErnst & Young Hua Ming LLPChina
Consumer Capital Group, Inc.CENTURION ZD CPA LIMITEDHong Kong
COSMOS GROUP HOLDINGS INCHKCMCPA Company LimitedHong Kong
Ctrip.com International, Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
DAQO NEW ENERGY CORP.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Delta Technology Holdings LimitedCENTURION ZD CPA LIMITEDHong Kong
Deswell Industries, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Dragon Jade International LimitedCENTURION ZD CPA LIMITEDHong 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 LimitedHong Kong
Eco Energy Tech Asia, LtdCENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Eco Energy Tech Asia, Ltd.CENTURION ZD CPA LIMITEDHong 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 LimitedPricewaterhouseCoopers Zhong Tian LLPChina
E-House (China) Holdings LtdDeloitte 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 FirmChina
Entertainment Gaming Asia Inc.Ernst & YoungHong Kong
Etablissements Delhaize Frères Et Cie "Le Lion" (Groupe Delhaize)Deloitte Bedrijfsrevisoren / Réviseurs d'Entreprises (2017 Form 2)Belgium
Euro Tech Holdings Company LimitedCENTURION ZD CPA LIMITEDHong Kong
Euronav NVKlynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBelgium
Fang Holdings LimitedErnst & Young Hua Ming LLPChina
FANHUA INC.Deloitte Touche TohmatsuHong Kong
Four Seasons Education (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Galapagos NVDeloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
GDS Holdings LimitedKPMG Huazhen LLPChina
Green Dragon Wood Products, Inc.HKCMCPA Company Limited (2017 Form 2)Hong Kong
Gridsum Holding Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Guangshen Railway Company LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Guangshen Railway Company LimitedPricewaterhouseCoopers (2017 Form 2)Hong Kong
Hanwha Q CELLS Co., Ltd.Ernst & Young Hua Ming LLP (2017 Form 2)China
HIGHWAY HOLDINGS LTDDeloitte Touche TohmatsuHong Kong
Ho Wah Genting Group LimitedCENTURION ZD CPA LIMITEDHong Kong
Hollysys Automation Technologies, Ltd.Ernst & Young Hua Ming LLPChina
Hong Kong Television Network Ltd.KPMG (2017 Form 2)Hong Kong
Huami CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Huaneng Power International, Inc.KPMG Huazhen LLPChina
Huaneng Power International, Inc.KPMGHong Kong
HUNTER MARITIME ACQUISITION CORP.Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBelgium
Hutchison China MediTech LimitedPricewaterhouseCoopersHong Kong
HUYA Inc.PricewaterhouseCoopers Zhong Tian LLPChina
iClick Interactive Asia Group LimitedPricewaterhouseCoopersHong Kong
iDreamSky Technology LimitedPricewaterhouseCoopers Zhong Tian LLP (2017 Form 2)China
iKang Healthcare Group, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Innocom Technology Holdings, Inc.HKCMCPA Company LimitedHong Kong
Integrated Media Technology LimitedHKCMCPA Company LimitedHong Kong
Iveda Solutions, Inc.CENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
IWEB, Inc.CENTURION ZD CPA LIMITEDHong Kong
JA Solar Holdings Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
JD.com, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Jianpu Technology Inc.PricewaterhouseCoopers Zhong Tian LLPChina
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 LtdErnst & Young Hua Ming LLPChina
JMU LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
JRSIS Health Care CorpCENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Jumei International Holding LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Jupai Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Kandi Technologies Group, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Kingtone Wirelessinfo Solution Holding LtdBDO China Shu Lun Pan Certified Public Accountants LLPChina
Kongzhong CorpDeloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2)China
Ku6 Media Co., Ltd.PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2)China
Leju Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
LexinFintech Holdings Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
LightInTheBox Holding Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Love International Group, Inc.CENTURION ZD CPA LIMITEDHong Kong
Magicstem Group Corp.HKCMCPA Company Limited (2017 Form 2)Hong Kong
Materialise NVBDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesBelgium
Melco Resorts & Entertainment LTDDeloitte Touche TohmatsuHong 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 LLPChina
Moxian Inc.CENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
NAM TAI PROPERTY INC.MOORE STEPHENS CPA LIMITEDHong Kong
NetEase, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Network CN IncUnion Power HK CPA LimitedHong Kong
New Oriental Education & Technology Group Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
NF Energy Saving CorporationHKCMCPA Company LimitedHong Kong
Noah Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
NOBLE VICI GROUP, INCHKCMCPA Company LimitedHong Kong
Nord Anglia Education, Inc.PricewaterhouseCoopersHong Kong
Nova LifeStyle, Inc.CENTURION ZD CPA LIMITEDHong Kong
Orient Paper Inc.BDO China Shu Lun Pan Certified Public Accountants LLP (2017 Form 2)China
Origin Agritech LimitedBDO China Shu Lun Pan Certified Public Accountants LLPChina
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 LLPChina
PACIFIC VEGAS GLOBAL STRATEGIES INCMazars CPA Limited (2017 Form 2)Hong Kong
PACIFIC VEGAS GLOBAL STRATEGIES INC.MOORE STEPHENS CPA LIMITEDHong Kong
PetroChina Company Ltd.KPMG Huazhen LLPChina
PetroChina Company Ltd.KPMG (2017 Form 2)Hong Kong
Phoenix New Media LimitedPricewaterhouseCoopers Zhong Tian LLPChina
PHYSICAL PROPERTY HOLDINGS, INC.Mazars CPA Limited (2017 Form 2)Hong Kong
Pingtan Marine Enterprise Ltd.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Plastec Technologies, Ltd.CENTURION ZD CPA LIMITEDHong Kong
Porter Holding International, Inc. fka Uni Line Corp.CENTURION ZD CPA LIMITEDHong Kong
PPDAI Group Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Prime Global Capital Group IncCENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Puxin LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Qihoo 360 Technology Co. Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2)China
Qunar Cayman Islands LtdErnst & Young Hua Ming LLP (2017 Form 2)China
Rebel Group, Inc.CENTURION ZD CPA LIMITEDHong Kong
REDtone Asia, Inc.CENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Remedent IncVandelanotte Bedrijfsrevisoren CVBABelgium
ReneSola LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Renren Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
RYB Education, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Savden Group Corp.CENTURION ZD CPA LIMITEDHong Kong
SciClone Pharmaceuticals, Inc.PricewaterhouseCoopers Zhong Tian LLP (2017 Form 2)China
Scientific Energy, Inc.CENTURION ZD CPA LIMITEDHong Kong
Secoo Holding LimitedKPMG Huazhen LLPChina
Semiconductor Manufacturing International CorpDeloitte Touche Tohmatsu (2017 Form 2)Hong Kong
Semiconductor Manufacturing International CorporationPricewaterhouseCoopers Zhong Tian LLPChina
SGOCO Group, Ltd.CENTURION ZD CPA LIMITEDHong Kong
Sina CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Sinopec Shanghai Petrochemical Company LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Sinovac Biotech LtdErnst & Young Hua Ming LLPChina
Sky Solar Holdings, Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
SKY-MOBI LtdDeloitte 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 LLPChina
Sohu.com Inc.PricewaterhouseCoopers Zhong Tian LLPChina
SPI Energy Co., Ltd.KPMG Huazhen LLPChina
Starlight Supply Chain Management CompanyCENTURION 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 GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Sustainable Petroleum Group Inc. fka Blue Spa IncorporatedCENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Synutra International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLP (2017 Form 2)China
TAL Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Tarena International, Inc.KPMG Huazhen LLPChina
Technovative Group Inc.CENTURION ZD CPA LIMITEDHong Kong
The9 LimitedGrant ThorntonChina
The9 LTDDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Tigenix NVBDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesBelgium
TransAKT LtdCENTURION ZD CPA LIMITEDHong Kong
Trina Solar Ltd.KPMG Huazhen LLP (2017 Form 2)China
Tuniu CorporationPricewaterhouseCoopers Zhong Tian LLPChina
UTStarcom Holdings Corp.Grant ThorntonChina
Verde Resources Inc.CENTURION ZD CPA LIMITEDHong Kong
Vipshop Holdings LtdDeloitte Touche TohmatsuHong Kong
Visionchina Media Inc.Deloitte Touche Tohmatsu (2017 Form 2)Hong Kong
Vitaxel Group LimitedCENTURION ZD CPA LIMITEDHong Kong
Wabco Holding IncErnst & Young Bedrijfsrevisoren B.C.V.B.A.Belgium
Wecast Network, Inc.KPMG Huazhen LLP (2017 Form 2)China
Weibo CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Weyland Tech, Inc.CENTURION ZD CPA LIMITED (2017 Form 2)Hong Kong
Wins Finance Holdings Inc.CENTURION ZD CPA LIMITEDHong Kong
Xinyuan Real Estate Co., Ltd.Ernst & Young Hua Ming LLP (2017 Form 2)China
Xunlei LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Xunlei LimitedPricewaterhouseCoopers (2017 Form 2)Hong Kong
Yangtze River Port And Logistics LimitedCENTURION ZD CPA LIMITEDHong Kong
Yanzhou Coal Mining Company LimitedGrant Thornton (2017 Form 2)China
Yingli Green Energy Holding Company LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Yintech Investment Holdings LimitedKPMG Huazhen LLPChina
Yirendai Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
YUM China Holdings, Inc.KPMG Huazhen LLPChina
YY Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Zai Lab LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Zhaopin LimitedPricewaterhouseCoopers Zhong Tian LLP (2017 Form 2)China
ZTO Express (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
ZZLL Information Technology IncCENTURION ZD CPA LIMITEDHong Kong