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各基金管理公司、各有关会计师事务所:为适应基金市场发展的需要,规范基金管理公司的运作,提高基金管理公司财务信息的质量,现将基金管理公司1999年年度审计和报告工作有关问题通知如下:一、各基金管理公司应当指定专门的经办人员切实做好年度报告的编制和报送工作,公司负责人要审核并签发年度报告。二、各基金管理公司必须聘请具有证券、期货相关业务资格的会计师事务所及其注册会计师进行审计。注册会计师必须勤勉尽责,独立、客观、公正地发表审计意见,同时应
All fund management companies and all relevant accounting firms: In order to meet the needs of fund market development, standardize the operation of fund management companies and improve the quality of financial information of fund management companies, we hereby give notice to the relevant issues concerning the annual audit and reporting of fund management companies in 1999 As follows: First, each fund management company shall designate special handling personnel to effectively prepare and submit annual reports, and the person in charge of the company shall review and issue the annual report. Second, the fund management companies must employ certified public accountants with securities and futures related business qualifications and their certified public accountants for audit. Certified Public Accountants must be diligent, independent, objective and impartial audit opinion, at the same time