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A US accounting watchdog proposed a new rule to help implement a law that would force publicly listed Chinese firms to delist from US exchanges if they fail to share their audits for review for three years in row.
The Public Company Accounting Oversight Board (PCAOB) said on Thursday that the rule change would provide a framework to determine whether local authorities inhibited its inspections of foreign accounting firms that audit US issuers. The public has until July 12 to comment on the proposed rule.
“The rule addresses situations where overseas authorities have denied the . . .
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