On July 3, 2019, the Ministry of Finance of the People's Republic of China, the China Securities Regulatory Commission and the Hong Kong Securities and Futures Commission signed a memorandum of cooperation in Beijing on the transfer of audit working papers from Hong Kong accounting firms and deposited in the Mainland of China. Cheng Lihua, Vice-Minister of Finance of the People's Republic of China, and Ashley Alder, Chief Executive of the Hong Kong Securities and Futures Commission, attended the ceremony and delivered speeches. Fang Xinghai, Vice-Chairman of the China Securities Regulatory Commission, made a written speech.

Over the years, the Mainland and Hong Kong regulatory authorities have maintained close and good cooperative relations, and established effective mechanisms and smooth channels for securities law enforcement cooperation and information exchange of audit manuscripts. On the basis of the multilateral memorandum of understanding (MMoU) by the International Organization of Securities Commissions (IOSCO) and the existing regulatory cooperation framework between the two places, the signing of this memorandum further refines and improves the cooperation mechanism of Securities Regulatory Law Enforcement between the two places, which is conducive to jointly cracking down on illegal and irregular acts such as false disclosure and financial fraud, and improving the quality of information disclosure of listed companies. To protect the legitimate rights and interests of investors in both places and jointly safeguard the stable and healthy development of capital markets in both places.

中华人民共和国财政部、中国证券监督管理委员会与香港证券及期货事务监察委员会签署合作备忘录

2019年7月3日，中华人民共和国财政部、中国证券监督管理委员会与香港证券及期货事务监察委员会在北京签署了关于调取香港会计师事务所审计的、存放在中国内地的审计工作底稿的合作备忘录。中华人民共和国财政部副部长程丽华、香港证券及期货事务监察委员会行政总裁欧达礼（Ashley Alder）出席仪式并致辞，中国证券监督管理委员会副主席方星海作了书面致辞。
多年以来，内地与香港监管部门保持着密切和良好的合作关系，建立了证券执法合作和审计工作底稿信息交换的有效机制和顺畅渠道。本次备忘录的签署在国际证监会组织（IOSCO）多边备忘录（MMoU）和两地现有监管合作框架的基础上，进一步细化和完善了两地证券监管执法合作机制，有利于联合打击虚假披露、财务造假等违法违规行为，提高上市公司信息披露质量，保护两地投资者的合法权益，共同维护两地资本市场稳定健康发展。