China (CN)

Jurisdiction Overview

273 *Are annual accounts submitted to a public authority? Yes
 Data Date: 2013


The Global Forum reports: "Article 31 of the Administrative Rules on Registration for Partnership Enterprises provides that partnerships are required to complete an annual inspection by the relevant SAIC [State Administration for Industry and Commerce] authorities Among the documents submitted to the SAIC are audit reports, balance sheets, and income statements." (GF 2013: 64).


GF 2013: 64