Legal basis: Measures for on-site inspection of listed companies
Article 5 The on-site inspection shall focus on the following contents:
(a) the authenticity, accuracy, integrity, timeliness and fairness of information disclosure;
(2) Compliance of corporate governance;
(3) Normality of the controlling shareholder and actual controller exercising shareholder rights or control rights;
(4) Compliance of accounting and financial management;
(five) other matters identified by the China Securities Regulatory Commission.
Article 6 According to the contents of on-site inspection, inspectors may conduct inspection on the inspected object by means of comprehensive inspection, special inspection, on-site inspection, attending meetings as nonvoting delegates, and returning to check.