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Yesterday, the U.S. Public Company Accounting Oversight Board (“PCAOB”) announced it had secured complete access to inspect and investigate issuer engagements of audit firms headquartered in China and Hong Kong, marking the first time in history that Chinese authorities allowed complete access for inspections and investigations meeting U.S. standards. 

Under the Sarbanes-Oxley Act, the PCAOB is responsible for inspecting and investigating registered public accounting firms around the world. However, its access to inspect and investigate such firms in Mainland China and Hong Kong has been impeded.

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