Copies of a joint venture's annual accounting statements shall be sent to the original examining and approving agency.
Article 3When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the State.
Article 17A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make any false statements.
Article 2Whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time, fails to submit the income tax declaration form, final accounting statements or declaration form on income tax withheld to the tax authority within a set period of time, or fails to report and submit its financial and accounting systems to the tax authority for reference, is ordered the tax authority to complete the registration or to submit the said documents within a set period of time, and may impose a fine not exceeding 5,00yuan.
Article A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
Article 1A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision the financial and tax authorities.
Article 3Pshall responsible for compiling comprehensive statistics and accounting statements for the national banking system and for publishing them in accordance with relevant State provisions.
Article 3The People's Bank of China shall responsible for compiling unified statistics and accounting statements from the national banking system and shall publish them in accordance with relevant regulations of the State.
Article 38 Auditors shall conduct audit and obtain testimonial material means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned.
Article 14When a company is approved to issue new shares to the public, it shall make public the prospectus for the issue of new shares, its financial and accounting statements and subsidiary statements, and shall prepare the subscription form.