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FRC completes first investigation with working papers obtained under MoU with the Supervision and Evaluation Bureau of the PRC Ministry of Finance
2 Jul, 2021

On 15 June 2021, the FRC adopted an investigation report in relation to a failure by the auditor (the Auditor) of a listed entity (Listed Entity) to identify a material misstatement in the earnings per share (EPS) presented in the consolidated financial statements of the listed entity. This is the first investigation report completed using audit working papers obtained with the assistance of the Supervision and Evaluation Bureau (SEB) of the PRC Ministry of Finance under the FRC’s Memorandum of Understanding with the SEB. For details, please click here​.​​

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