Does the audit law require the paper financial statements submitted by the audited object to be signed and sealed by the tabulator?
Yes According to the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC), the audit law requires that the paper financial statements submitted by the audited object be signed and sealed by the tabulator. The audit report needs to be stamped, and the official seal of the accounting firm, the private seals of two certified public accountants and my signature are required at the end of the audit report.