The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.

年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。

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In the preparation of the annual financial accounting report, the enterprise shall, in accordance with the following provisions, comprehensively check the assets and verify the debts.

企业在编制年度财务会计报告前，应当按照下列规定，全面清查资产、核实债务。

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In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.

如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。

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While publicly traded companies in the U.S. must make quarterly financial reports within 45 days of an accounting period's close and an annual report within 90 days, nonprofits need to issue numbers just once a year, and this data can be a year or more out of date.

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Like an audit by an accounting firm, these boards often submit a Shariah audit for the annual report of the Islamic institution they represent and issue Shariah compliance certificates.

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