Audit requirements for ipo listing

There are many audit conditions for IPO companies to meet the requirements of independence, which is usually one of the focuses of various third-party service organizations. The requirement of independence covers five aspects: assets, personnel, finance, institutions and business, commonly known as "five independences of issuers". The "five independences of issuers" are embodied as follows:

I. Asset independence

The integrity of the issuer's assets requires the production enterprise to have the main production system, auxiliary production system and supporting facilities related to production and operation, legally own the ownership or use right of the main land, factory buildings, machinery and equipment, trademarks, patents and non-patented technologies related to production and operation, and have an independent raw material procurement and product sales system.

Second, personnel independence.

The issuer's personnel independently require the issuer's general manager, deputy general manager, financial controller and secretary of the board of directors to be non-controlling shareholders and actual controllers.

Third, financial independence.

The financial independence of the issuer requires the issuer to establish an independent financial accounting system, be able to make financial decisions independently, and have a standardized financial accounting system and a financial management system for branches and subsidiaries; The issuer has not used the bank account with the controlling shareholder, actual controller or other enterprises controlled by it.

In fact, more questions about listing can be consulted with Mingde Capital Ecosphere. Mingde Capital Ecosphere includes Mingde Tiansheng (private equity fund, filing code 7499), Mingde Blue Eagle (IPO counseling agency), Mingde Gankun (business, consulting, media, funds, exchanges) and a number of strategic cooperation agencies. They are very good institutions, and I think they are not bad.

If you still have questions about ipo listing, you can click the online consultation button below and talk to the teacher directly.