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 November 21, 2017.

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 certain European countries, 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, 2015 to March 31, 2017.  Except where otherwise indicated, the firm indicated in its Form 2 for 2017 (covering the period April 1, 2016 to March 31, 2017) 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

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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
ABV CONSULTING, INC.Anthony Kam & Associates LimitedHong Kong
Acorn International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Actions Semiconductor Co. Ltd.Deloitte Touche TohmatsuHong Kong
ADGS Advisory, Inc.UHY Vocation HK CPA LimitedHong 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
Aluminum Corporation of China LtdErnst & Young (2016 Form 2)Hong Kong
American BriVision (Holding) CorporationCENTURION ZD CPA LIMITEDHong Kong
Anheuser Busch InbevDeloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
Anheuser-Bush Inbev SAPricewaterhouseCoopers Reviseurs d'Entreprises (2016 Form 2)Belgium
Aoxing Pharmaceutical Company, Inc.BDO China Shu Lun Pan Certified Public Accountants LLP (2016 Form 2)China
AOXING PHARMACEUTICAL COMPANY, INC.BDO China Shu Lun Pan Certified Public Accountants LLPChina
ASIA EQUITY EXCHANGE GROUP, INC. (AEEX)Anthony Kam & Associates Limited (2016 Form 2)Hong Kong
Asia Travel CorporationCENTURION ZD CPA LIMITEDHong Kong
ATA Inc.KPMG Huazhen LLPChina
ATA Inc.KPMG (2016 Form 2)Hong Kong
Autohome Inc.Ernst & Young Hua Ming LLP (2016 Form 2)China
AXIOM HOLDINGS, INC.Anthony Kam & Associates LimitedHong Kong
Baidu, Inc.Ernst & Young Hua Ming LLPChina
Baozun Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
BeiGene, Ltd.Ernst & Young Hua Ming LLPChina
Biostar Pharmaceuticals, Inc.Mazars CPA LimitedHong Kong
Birdbill, Inc.CENTURION ZD CPA LIMITEDHong Kong
Bitauto Holdings LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Bitauto Holdings LtdErnst & Young Hua Ming LLP (2016 Form 2)China
Bona Film Group LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
Bonso Electronics International Inc.MOORE STEPHENS CPA LIMITEDHong Kong
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 LIMITEDHong 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 BAK Battery, Inc.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
China Biologic Products, Inc.KPMG Huazhen LLPChina
China Ceramics Co., Ltd.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
China Cord Blood CorporationKPMG Huazhen LLPChina
China Cord Blood CorporationKPMG (2016 Form 2)Hong Kong
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 LimitedCrowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
China Finance Online Co. LTDBDO China Shu Lun Pan Certified Public Accountants LLPChina
China Gerui Advanced Materials Group LimitedUHY Vocation HK CPA Limited (2016 Form 2)Hong Kong
China Internet Café Holdings Group, Inc.CENTURION ZD CPA LIMITEDHong Kong
China Jo-Jo Drugstores Inc.BDO China Shu Lun Pan Certified Public Accountants LLP (2016 Form 2)China
CHINA JO-JO DRUGSTORES, INC.BDO China Shu Lun Pan Certified Public Accountants LLPChina
China Life Insurance Co LtdErnst & YoungHong Kong
China Lodging Group, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Metro-Rural Holdings LimitedPricewaterhouseCoopersHong Kong
China Ming Yang Wind Power Group LimitedKPMGHong Kong
China Mobile Games & Entertainment Group LtdErnst & Young Hua Ming LLP (2016 Form 2)China
China Mobile LimitedPricewaterhouseCoopers Zhong Tian LLPChina
China Natural Resources IncErnst & Young Hua Ming LLPChina
China Natural Resources IncErnst & Young (2016 Form 2)Hong Kong
China Nepstar Chain Drugstore LtdKPMGHong Kong
China Networks International Holdings LtdUHY Vocation HK CPA LimitedHong Kong
CHINA NEW BORUN CorpBDO China Shu Lun Pan Certified Public Accountants LLPChina
China Petroleum & Chemical CorporationPricewaterhouseCoopers Zhong Tian LLPChina
China Rapid Finance LimitedPricewaterhouseCoopers Zhong Tian LLPChina
China ShouGuan Mining CorporationHKCMCPA Company LimitedHong Kong
CHINA SOUTHERN AIRLINES CO LTDPricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
China Sunergy Co., Ltd.Grant ThorntonChina
China Sunergy Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Sunergy Company Ltd.Grant Thornton (2016 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 LIMITEDHong Kong
China Unicom (Hong Kong) Ltd.KPMG Huazhen LLPChina
China Unicom (Hong Kong) Ltd.KPMG (2016 Form 2)Hong Kong
China XD Plastics Company LimitedKPMG Huazhen LLPChina
China Zenix Auto International LtdDeloitte Touche TohmatsuHong Kong
China Zenix Auto International LtdCrowe Horwath (HK) CPA Limited (2016 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 LIMITEDHong Kong
CN Dragon Corp.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
CNOOC LTDDeloitte Touche TohmatsuHong Kong
Concord Medical Services Holdings LtdErnst & Young Hua Ming LLPChina
Country Style Cooking Restaurant Chain Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
Ctrip.com International, Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Daqo New Energy Corp.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Delta Technology Holdings LtdCENTURION ZD CPA LIMITEDHong Kong
DESWELL INDUSTRIES INCBDO 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 LIMITEDHong Kong
Eason Education Kingdom Holdings, Inc.CENTURION ZD CPA LIMITEDHong Kong
Eco Energy Tech Asia, LtdCENTURION ZD CPA LIMITEDHong Kong
E-Commerce China Dangdang Inc.Ernst & Young Hua Ming LLPChina
eFuture Holding Inc.Grant ThorntonChina
eHi Car Services LimitedPricewaterhouseCoopers Zhong Tian LLPChina
E-House (China) Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
eLong, Inc.Ernst & Young Hua Ming LLPChina
Entertainment Gaming Asia Inc.Ernst & Young (2016 Form 2)Hong Kong
Etablissements Delhaize Frères Et Cie "Le Lion" (Groupe Delhaize)Deloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
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. (formerly CNInsure, Inc.)Deloitte Touche TohmatsuHong Kong
First Asia Holdings LimitedJTC Fair Song CPA Firm (2016 Form 2)China
Galapagos NVDeloitte Bedrijfsrevisoren / Réviseurs d'EntreprisesBelgium
Galaxy Strategy & Communications Inc.UHY Vocation HK CPA Limited (2016 Form 2)Hong Kong
GDS Holdings LimitedKPMG Huazhen LLPChina
Global-Tech Advanced Innovations IncMazars CPA Limited (2016 Form 2)Hong Kong
Gold Union Inc.HKCMCPA Company LimitedHong Kong
Green Dragon Wood Products, Inc.HKCMCPA Company LimitedHong Kong
Green Standard Technologies, Inc.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Gridsum Holding Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Guangshen Railway Company LimitedPricewaterhouseCoopersHong Kong
Hailiang Education Group Inc.KPMG Huazhen LLP (2016 Form 2)China
Hanwha Q CELLS Co., Ltd.Ernst & Young Hua Ming LLPChina
Highway Holdings LtdDeloitte Touche TohmatsuHong Kong
Hollysys Automation Technologies, Ltd.Ernst & Young Hua Ming LLPChina
Homeinns Hotel GroupPricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
Hong Kong Television Network Ltd.KPMGHong Kong
Huaneng Power International Inc.KPMG (2016 Form 2)Hong Kong
Huaneng Power International, Inc.KPMG Huazhen LLPChina
HUNTER MARITIME ACQUISITION CORP.Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBelgium
Hutchison China MediTech LimitedPricewaterhouseCoopersHong Kong
iDreamSky Technology LimitedPricewaterhouseCoopers Zhong Tian LLPChina
IFM Investments LtdPricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
IGS CAPITAL GROUP LTDAnthony Kam & Associates LimitedHong Kong
iKang Healthcare Group, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Innocom Technology Holdings, Inc.HKCMCPA Company LimitedHong Kong
InnoLight Technology CorpPricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
Integrated Media Technology LimitedHKCMCPA Company LimitedHong Kong
Iveda Solutions, Inc.CENTURION ZD CPA LIMITEDHong Kong
JA Solar Holdings Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
JD.com, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Jiayuan.com International Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
JinkoSolar Holding Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Jinpan International LimitedGrant Thornton (2016 Form 2)China
JMU LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
JRSIS Health Care CorpCENTURION ZD CPA LIMITEDHong Kong
Jumei International Holding LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Jupai Holdings LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Kandi Technolgies Group, Inc.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Kandi Technologies Group, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Kongzhong CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Ku6 Media Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
LDK Solar CO., LtdKPMG (2016 Form 2)Hong Kong
Leju Holdings LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
LightInTheBox Holding Co., LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Love International Group, Inc.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
Magicstem Group Corp.HKCMCPA Company LimitedHong Kong
Materialise NVBDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesBelgium
Mecox Lane LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
Median Group Inc.HKCMCPA Company Limited (2016 Form 2)Hong Kong
Melco Resorts & Entertainment LTD (formerly Melco Crown Entertainment Ltd.)Deloitte Touche TohmatsuHong Kong
Mi1 Global TelCo, Inc. fka Domain Extremes Inc.CENTURION ZD CPA LIMITEDHong Kong
Mindray Medical International LTDPricewaterhouseCoopers (2016 Form 2)Hong Kong
Momo Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Moxian Inc.CENTURION ZD CPA LIMITEDHong Kong
Nabriva Therapeutics AGPwC Wirtschaftsprüfung GmbHAustria
Nam Tai Property Inc.MOORE STEPHENS CPA LIMITEDHong Kong
NetEase, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Network CN IncUnion Power HK CPA Limited (2016 Form 2)Hong Kong
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 LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Nord Anglia Education, Inc.PricewaterhouseCoopersHong Kong
Nova LifeStyle, Inc.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
Orient Paper Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Origin Agritech LTDBDO China Shu Lun Pan Certified Public Accountants LLPChina
Ossen Innovation Co. Ltd.BDO China Shu Lun Pan Certified Public Accountants LLP (2016 Form 2)China
Ossen Innovation Co. Ltd.BDO China Shu Lun Pan Certified Public Accountants LLPChina
PACIFIC VEGAS GLOBAL STRATEGIES INCMazars CPA LimitedHong Kong
Perfect World Co., Ltd.PricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
PetroChina Company Ltd.KPMGHong Kong
PHAROL, SGPS S.A.DELOITTE & ASSOCIADOS, SROC, S.A. (2016 Form 2)Portugal
Phoenix New Media LimitedPricewaterhouseCoopers Zhong Tian LLPChina
PHYSICAL PROPERTY HOLDINGS, INC.Mazars CPA LimitedHong 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
PORTUGAL TELECOM, SGPS, SA. (naming at the time of the report) - PHAROL, SGPS SA. (current naming)BDO & Associados, Sociedade de Revisores Oficiais de Contas, Lda. (2016 Form 2)Portugal
Prime Global Capital Group IncCENTURION ZD CPA LIMITEDHong Kong
Prime Global Capital Group IncorporatedCrowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
Qihoo 360 Technology Co. Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
QKL Stores, Inc.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Qunar Cayman Islands LtdErnst & Young Hua Ming LLPChina
REDtone Asia, Inc.CENTURION ZD CPA LIMITEDHong Kong
Remedent IncVandelanotte Bedrijfsrevisoren CVBABelgium
ReneSola LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Renren Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
RESORT SAVERS, INC.Anthony Kam & Associates LimitedHong Kong
SavDen Group Corp.CENTURION ZD CPA LIMITEDHong Kong
SciClone Pharmaceuticals, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Scientific Energy, IncCENTURION ZD CPA LIMITEDHong Kong
Semiconductor Manufacturing International CorpDeloitte Touche TohmatsuHong Kong
Semiconductor Manufacturing International CorporationPricewaterhouseCoopers Zhong Tian LLPChina
SGOCO Group, Ltd.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
SGOCO Group, Ltd.CENTURION ZD CPA LIMITEDHong Kong
Shanda Games LtdPricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
Sina CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Sino Agro Food, Inc.ECOVIS David Yeung Hong Kong (2016 Form 2)Hong Kong
Sino Daren Co. LimitedCENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Sino Payments, Inc.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Sinopec Shanghai Petrochemical Company LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Sinovac Biotech LtdErnst & Young Hua Ming LLPChina
Sky Solar Holdings, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
SKY-MOBI LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Sleepaid Holding Co.CENTURION ZD CPA LIMITEDHong Kong
Sohu.com Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Sole Elite Group Ltd.Crowe Horwath (HK) CPA Limited (2016 Form 2)Hong Kong
SPI Energy Co., Ltd.KPMG Huazhen LLPChina
Starlight Supply Chain Management CompanyCENTURION ZD CPA LIMITEDHong Kong
Studio II Brands Inc.UHY Vocation HK CPA LimitedHong Kong
Sungy Mobile LimitedKPMG Huazhen LLP (2016 Form 2)China
Sustainable Petroleum Group Inc. fka Blue Spa IncorporatedCENTURION ZD CPA LIMITEDHong Kong
Synutra International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Takung Art Co., Ltd.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
TAL Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Taomee Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
Tarena International, Inc.KPMG Huazhen LLPChina
The9 LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Tigenix NVBDO Bedrijfsrevisoren - BDO Réviseurs d'Entreprises (2016 Form 2)Belgium
Tigenix NVBDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesBelgium
Toda International Holdings Inc.UHY Vocation HK CPA Limited (2016 Form 2)Hong Kong
Trina Solar LimitedKPMG (2016 Form 2)Hong Kong
Trina Solar Ltd.KPMG Huazhen LLPChina
Tuniu CorporationPricewaterhouseCoopers Zhong Tian LLPChina
UMEWOLRD LTDAnthony Kam & Associates LimitedHong Kong
UMeWorld LimitedCENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
UNION BRIDGE HOLDINGS LTD.Anthony Kam & Associates LimitedHong Kong
Uonlive CorporationHKCMCPA Company Limited (2016 Form 2)Hong Kong
UTSTARCOM HOLDINGS CORP.PricewaterhouseCoopers Zhong Tian LLP (2016 Form 2)China
Verde Resources, Inc.CENTURION ZD CPA LIMITEDHong Kong
Verisilicon Holdings Co LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
Vershire CorporationHKCMCPA Company Limited (2016 Form 2)Hong Kong
Vimicro International CorporationGrant Thornton (2016 Form 2)China
Vipshop Holdings LimitedDeloitte Touche TohmatsuHong Kong
Visionchina Media Inc.Deloitte Touche TohmatsuHong Kong
Vitaxel Group Limited fka Smart Choice Investments LimitedCENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Wabco Holding IncErnst & Young Bedrijfsrevisoren B.C.V.B.A.Belgium
Wecast Network, Inc.KPMG Huazhen LLPChina
Weibo CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Weyland Tech, Inc.CENTURION ZD CPA LIMITEDHong Kong
WuXi PharmaTech (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLP (2016 Form 2)China
XcelMobility Inc.CENTURION ZD CPA LIMITED (2016 Form 2)Hong Kong
Xinyuan Real Estate Co., Ltd.Ernst & Young Hua Ming LLPChina
Xunlei LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Xunlei LimitedPricewaterhouseCoopersHong Kong
Yangtze River Development Ltd.CENTURION ZD CPA LIMITEDHong Kong
Yanzhou Coal Mining Company LimitedGrant ThorntonChina
YASHENG GROUPGansu Hongxin Accountants Ltd (2016 Form 2)China
YINFU GOLD CORP.Anthony Kam & Associates LimitedHong Kong
Yingli Green Energy Holding Company LimitedPricewaterhouseCoopers Zhong Tian LLPChina
Yintech Investment Holdings LimitedKPMG Huazhen LLPChina
Yirendai, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Youku Tudou Inc.Ernst & Young Hua Ming LLP (2016 Form 2)China
YUM China Holdings, Inc.KPMG Huazhen LLPChina
YUS INTERNATIONAL GROUP LTDAnthony Kam & Associates LimitedHong Kong
YY Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Zhaopin LimitedPricewaterhouseCoopers Zhong Tian LLPChina
ZTO Express (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina