Sarah Heaton Concannon
Partner and Co-Chair of an SEC Enforcement Defense practice with prior senior counsel and trial experience at the SEC, focusing on cross-border enforcement including China-related matters.
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Sep 2, 2022 • 40min
US/China Audit Access Agreement - What’s Next?
Sarah Heaton Concannon, Co-Chair of SEC Enforcement Defense, and Xiao Liu, Co-Managing Partner in Shanghai, delve into the new agreement allowing U.S. auditors limited access to Chinese firms' audit work papers. They discuss the challenges posed by Chinese privacy laws that historically restricted such audits, the implications for the PCAOB's inspection powers, and the expected uptick in SEC investigations. With 200 Chinese companies listed in the U.S., the stakes are high, and this agreement marks a crucial turning point in U.S.-China regulatory relations.
