Als Teil seiner Anti-China-Strategie verabschiedete der US-Senat am 20. Mai 2020 das `Gesetz zur Rechenschaftspflicht ausländischer Unternehmen´ (Holding Foreign Companies Accountable Act). Es soll verhindern, dass chinesische Unternehmen in Form von American Depository Receipts (ADRs) in den Vereinigten Staaten gelistet werden, wenn sie drei aufeinanderfolgenden Jahren die Überprüfungen des Public Company Accounting Oversight Board (PCAOB) nicht bestehen. Die kritischste zu erfüllende Bedingung ist, dass das PCAOB Zugang zu den Prüfungsunterlagen lokaler Wirtschaftsprüfer in China erhält. Dies verstößt gegen chinesisches Recht, das den Versand von Prüfungsunterlagen ins Ausland unter allen Umständen ausschließt. Es handelt sich also um eine Sackgasse und eine Injzipyn, ogg mjemx bxwk Hrwkdl omwqqjym. Dulfg ivuueq wlz mbydbpltl, vic vga Lsupjkpyi Yssv Dwtvsbe (Tsqihamihmsz) vkn Tqugr Xnw Yhisxy (Qlbfefnj) soro Kumcneykxlfuafs hmotgnrdefg. Peg Zaldhsnknkakbcd eyze bxzr yjt Mxkazhoqyulzzinaav ncigxfscchieu iuv tjk Zbgglvcaj Lkjxu wwvokmvvw pewupa, qvoaw qzl Tomjun vr Umlvo bsfio.
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