As Hong Kong welcomes more and more A+H listings, a basic understanding of the similarities and differences of the A and H regulatory and compliance rules is becoming more and more important, for practitioners who have to deal with A+H listed clients as well as for those who wish to be appointed as a director or company secretary of A+H listed issuers. The new A+H Regulatory and Compliance Series aims to achieve this purpose.

In each topic, the basic H share listing rules (Hong Kong listing rules), for example, the rules on connected transactions, will be compared with the A share listing rules (Shanghai and Shenzhen listing rules) to show some of the major differences and similarities on the connected transaction rules of the two regulatory regimes. As usual, cases will also be discussed as appropriate. For the time being, the new series will cover only three topics, namely, information disclosure, connected transactions, and annual report preparation.

​​A+H Regulatory and Compliance Series: A+H Connected Transactions (archived webinar) (ESEMEF318L01)

This e-seminar will focus on A+H connected transactions. Topics include:

• 内地关联交易的相关法规及指引
• 内地上市规则关联自然人和关联法人的议定
• 内地各板块股票上市规则与香港上市规则关联交易规则的对比
  • 关联交易相关的基本概念对比
  • 关联自然人议定范围的差异
  • 关联法人议定范围的差异
  • 无偿接受关联方担保或财务资助
  • 上市公司向关联方提供财务资助
  • 与关联方共同投资行为
  • 关联方认购新增注册资本

​​Notice

This course operates under a learning management system (LMS) designed to enhance the learning experience. The course will be available to LMS-registered users within 24 hours. (Note: first-time user will receive an activation email shortly from no-reply@lmsmailbox.hkicpa.org.hk containing instructions to activate an LMS account.) The viewing period for the course is 180 days.

Offline enrolment form