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Question: Q1: After the promulgation of the new foreign investment law, do foreign-invested enterprises need to be audited by an accounting firm every year?
Answer: A1: The Foreign Investment Law of China does not require foreign-invested enterprises to be audited by an accounting firm every year. However, foreign-invested enterprises are obligated to report any information deemed necessary by the Foreign Investment Law of China and the Foreign Investment Information Reporting Measures. In addition, if other management regulations stipulate specific requirements for an annual audit, any foreign-invested enterprises concerned must comply with the corresponding regulations.