clients either in China itself or by opening offices worldwide. We thereby also open up questions about how the ‘linked … indigenous profession of accountants holding the CICPA qualification, in the context of the translation into China of … international accounting and auditing standards and the continuing rapid growth in China's own stock-markets and in its …

’ insiders, records, and assets are in China. This casts doubt on the claim that foreign firms list in the United States to bond … insiders to tough securities law. In fact, for China-based firms, listing in the United States but not in China effectively …