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美公布「外国公司问责法案」实施细则征求意见稿

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简介2021年3月24日,美国证监会发布该法案实施细则征求意见稿,新闻通告全文如下:SEC Issues Amendments, Seeks Public Comment on Holding Forei

2021年3月24日,美国证监会发布该法案 实施细则 征求意见 稿,新闻通告全文如下:SEC Issues Amendments, Seeks Public Comment on Holding Foreign Companies Accountable Act证交会提出修正案,就要求外国公司承担责任的法案征求公众意见FOR IMMEDIATE RELEASE2021-53Washington D.C., March 24, 2021 —The Securities and Exchange Commission has adopted interim final amendments to implement congressionally mandated submission and disclosure requirements of the Holding Foreign Companies Accountable Act 「HFCA Act」. 美国证券交易委员会 「Securities and Exchange Commission,简称sec」通过了临时许最后终于修正案,以实施国会强制要求的「 外国公司问责法案 」「HFCA Act」的提交和披露要求。

The interim final amendments will apply to registrants that the Commission identifies as having filed an annual report on Forms 10-K, 20-F, 40-F or N-CSR with an audit report issued by a registered public accounting firm that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board 「PCAOB」 has determined it is unable to inspect or investigate completely because of a position taken by an authority in that jurisdiction. Before any registrant will have to comply with the interim final amendments, the Commission must implement a process for identifying such a registrant. Thus, the Commission is seeking public comment on this identification process.临时许最后修正案适用于在SEC注册的公司,且这些公司是由美国证监会「SEC」所确定的,提交年度报告「包括:10 - k, 20- f, 40-f,或N-CSR报告),且这些为这些公司出具审计报告的会计师事务所位于外国管辖,然而公众公司会计监督委员会「PCAOB」已确定对该会计师事务所无法彻底检查或调查。在任何登记公司必须遵守临时许最后修订之前,委员会执行一项识别和确定登记人的程序。所以,委员会正在征求公众对这一识别过程的意见。

Consistent with the HFCA Act, the amendments will require any such identified registrant to submit documentation to the Commission establishing that the registrant is not owned or controlled by a governmental entity in that foreign jurisdiction, and will also require disclosure in a foreign issuer’s annual report regarding the audit arrangements of, and governmental influence on, such a registrant. The Commission is seeking public comment on these submission and disclosure requirements. The HFCA Act requires the Commission to issue rules within 90 days of the date of enactment to establish the manner and form in which registrants must comply with the documentation submission requirement. The Commission is issuing the interim final amendments to comply with this 90-day deadline. 和HFCA对要求相一致, 本修正案要求任何此类确认注册人向委员会提交文档确定注册人并非由该管辖权区内政府实体拥有或控制,也需要在外国发行人披露的年报的审计安排,和政府对注册人「一般是指上市公司)的影响。委员会正在这些提交和披露要求征求公众意见。HFCA法案要求委员会在颁布之日起九十天内发布规则,以确定注册人遵守文件提交要求的方式和形式。欧盟委员会正在发布临时许最后终于修正案,以符合九十天的截止日期。

The Commission staff is actively assessing how best to implement other requirements of the HFCA Act not subject to the 90-day deadline, including the identification process and the trading prohibition requirements. 委员会的员工正积极评估怎样实施HFCA法案的其他要求,不受九十天期限的限制,包括识别和确定过程和证券交易停牌对要求。

FACT SHEET事实要点March 24, 2021Background背景The HFCA Act became law on December 18, 2020. Among other things, Section 2 of the HFCA Act amended Section 104 of the Sarbanes-Oxley Act of 2002 to require the Commission to identify each “covered issuer” that has retained a registered public accounting firm to issue an audit report where that firm has a branch or office located in a foreign jurisdiction, and the PCAOB has determined that it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. The interim final amendments adopting release seeks comment on this requirement.「HFCA法案」于2020年12月18日成为法律。除此之外,HFCA法案第二节对2002年的萨班斯-奥克斯利法案对104条款进行修正,要求 美国证券交易委员会 识别和确定每个“符合标准对发行人”,为这些发行人出具审计报告的注册会计师事务,有部门或办公室位于外国管辖, 且正因为其所处外国管辖主管部门的立场,导致PCAOB已确定,无法进行彻底检查或调查。临时许最后终于修订稿就这一要求征工作意见。

These registrants, identified as “Commission-Identified Issuers,” will be required to submit documentation to the Commission on or before the annual report due date that establishes that they are not owned or controlled by a governmental entity in that foreign jurisdiction. The interim final amendments implement a process for this documentation requirement, consistent with the HFCA Act’s 90-day deadline. In addition, if the registrant is determined to be a Commission-Identified Issuer for three consecutive years, Section 2 of the HFCA Act directs the Commission to prohibit trading of the registrant’s securities. The Commission staff is assessing how best to implement this requirement, which is not subject to the 90-day deadline. 这些注册人,即“委员会认定的发行人”,将被要求在年度报告到期日或之前向委员会提交文件,以确定他们不属于该外国管辖区的政府实体所有或控制。临时许最后终于修正案执行了该文件要求的流程,符合HFCA法案九十天的截止日期。此外,如果登记人连续三年被认定为委员会认定的发行人,HFCA法案第二条指示委员会禁止登记人的证券交易。委员会员工正在评估怎样执行这一要求,这一要求不受九十天期限的限制。

Section 3 of the HFCA Act provides that Commission- Identified Issuers that are foreign issuers, as defined in Exchange Act Rule 3b-4, are subject to these additional specified disclosure requirements:「HFCA法案」第3条规定,根据「交易法」规则3b-4的定义,委员会认定的外国发行人应遵守以下额外规定的披露要求:During the period covered by the form, the above-referenced registered public accounting firm has prepared an audit report for the issuer;在表格所涵盖的期间内,上述注册会计师事务所为发行人出具了审计报告;The percentage of the shares of the issuer owned by governmental entities in the foreign jurisdiction in which the issuer is incorporated or otherwise organized;发行人在其成立或以其他方式组织存在的外国管辖区内的政府实体所拥有的发行人股份的百分比;Whether governmental entities in the applicable foreign jurisdiction with respect to that registered public accounting firm have a controlling financial interest with respect to the issuer;在和该注册会计师事务所相关的所适用的外国管辖区内,政府实体是不是对发行人拥有控股财务权益;The name of each official of the Chinese Communist Party who is a member of the board of directors of the issuer or the operating entity with respect to the issuer; and发行人或者与其有关的经营实体的董事中dang yuan 的姓名.Whether the articles of incorporation of the issuer 「or equivalent organizing document」 contains any charter of the Chinese Communist Party, including the text of any such charter.发行人的章程「或同等组织文件」是不是包含 dang 的章程,包括该章程的文本。

The interim final amendments update relevant forms to provide for these disclosure requirements. 征求意见 稿提供了有关表格,就这些披露规定作出规定。

What’s Next? 下一步计划The interim final amendments become effective 30 days after publication in the Federal Register and comments on the amendments are due by the same date. The Commission is requesting public comment regarding implementation of the HFCA submission and disclosure requirements, as well as the appropriate mechanics for determining Commission-Identified Issuers. A registrant will not be required to comply with the amendments until the Commission has identified it as having a non-inspection year under a process to be subsequently established by the Commission with appropriate notice. Once identified, a registrant will be required to comply with the amendments in its annual report for each fiscal year in which it is identified.The Commission plans to separately address implementation of the trading prohibitions in Section 2 of the HFCA Act in a future notice and comment process.临时许最后终于修正案在联邦公报公布后三十天生效,对修正案的评论应在同一天提交。委员会正在征求公众对HFCA提交和披露要求的执行情况的意见,以及确定符合条款发行人的适当机制。发行人将不被要求遵守修订,直到委员会在随后的程序中将其认定为“未接受检查年度”,该程序由委员会在适当的通知下确定。一旦被确定,发行人将被要求遵守其被确定的每个财政年度的年度报告的追加披露要求。委员会计划在未来的通知和评论程序中单独解决HFCA法案第二节中关于股票摘牌的实施问题。

53页 实施细则 征求意见 稿全文链接如下:https://www.sec.gov/rules/interim/2021/34-91364.pdf

美国证券交易委员会 实施细则 外国公司问责法案 征求意见

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