Do semi-annual reports of listed companies need auditing?

Legal analysis: Audit is not required, but the company should be audited under any of the following circumstances: (1) It is planned to distribute profits, convert reserve fund into share capital and make up for losses in the second half of the year; (two) other circumstances that should be audited by the China Securities Regulatory Commission or the relevant provisions of the Exchange.

Legal basis: Article 6 of the Regulations on the Implementation of the Audit Law of People's Republic of China (PRC), any unit or individual has the right to report the financial revenue and expenditure and financial revenue and expenditure behaviors of units that should be subject to audit supervision by audit institutions in violation of state regulations. After receiving the report, the auditing organ shall promptly deal with it according to law.