China-Based Referred Work

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 Auditor Search 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.