China-Based Referred Work
NOTE: The information contained on this webpage does not constitute a Board determination under the Holding Foreign Companies Accountable Act (HFCAA) or PCAOB Rule 6100. For information regarding the HFCAA and Rule 6100, including a list of determinations currently in effect, please visit our HFCAA page.
Many PCAOB-registered audit firms located outside of mainland China and Hong Kong—including firms located in the U.S., other parts of the Americas, Asia, and Europe—rely on referred work performed by mainland China and Hong Kong-based firms for those portions of multinational audit engagements related to China-based operations. Using the tool below which draws on the AuditorSearch database, you can identify the signing auditor by the firm’s jurisdiction, and view the Forms AP filed by the signing auditor to identify referred work performed by other accounting firms located in mainland China and Hong Kong for the signing auditor.