Certified public accountant verification of corporate bonds?

Article 1 of the Notice on Doing a Good Job in Issuing Convertible Corporate Bonds by Listed Companies: "A listed company shall meet the following requirements in addition to the conditions stipulated in Article 9 of the Interim Measures for the Administration of Convertible Corporate Bonds: 1. Verified by certified public accountants, the average weighted average return on net assets of the company in the last three fiscal years is above 10%; Companies belonging to energy, raw materials and infrastructure can be slightly lower, but not less than 7%. Verified by certified public accountants, after deducting non-recurring gains and losses, the average profit rate of net assets in the last three fiscal years is not less than 6% in principle. If the average profit rate of the company's net assets in the last three fiscal years is less than 6%, the company should have good cash flow. For companies that have undergone major restructuring in the last three years, the return on net assets shall be calculated on the basis of the audited profits of the restructuring business in the previous year. For companies listed for less than three years, the average profit rate of net assets in the last three fiscal years is lower than that in the fiscal year after the establishment of the joint-stock company. 2. Before a listed company issues convertible corporate bonds, the accumulated bond balance shall not exceed 40% of the company's net assets; After issuing convertible corporate bonds, the accumulated bond balance shall not be higher than 80% of the company's net assets. The net assets of the company are based on the audited annual report data of the year before the issuance. " Article 6 of the Measures for the Implementation of the Issuance of Convertible Corporate Bonds by Listed Companies: "The China Securities Regulatory Commission will not approve the issuance application of an issuer in any of the following circumstances: (1) There have been major violations of laws and regulations in the last three years; (2) changing the latest raised funds without authorization and failing to make corrections as required; (3) There are false records, misleading statements or major omissions in information disclosure; (four) the company's operation is not standardized and causes serious consequences; (five) poor growth, there are significant risks; (6) Other circumstances that seriously harm the interests of investors as determined by the China Securities Regulatory Commission. " To sum up, the issuer can know the audit results within three months after the verification of the corporate bond term statement meeting. For more than three months or in doubt about the audit results, you can consult the CSRC in detail. Before issuing convertible corporate bonds, listed companies must be verified by certified public accountants, because the verification results of the meeting are directly related to the audit results.