Shareholders have the right to examine the minutes of shareholders' meetings and the company's financial and accounting reports.

股东有权查阅股东会会议记录和公司财务会计报告。

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Abstracts of the franchiser's financial and accounting reports and of the audit reports in the last two years audited by the accounting firms or auditing firms.

最近2年的经会计师事务所或审计事务所审计的特许人财务会计报告摘要和审计报告摘要。

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Article 51 Commercial Banks should keep financial accounting reports, business contracts and other data in accordance with relevant State regulations.

第五十一条商业银行应当按照国家有关规定保存财务会计报表、业务合同以及其他资料。

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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an annual report within 90 days, nonprofits need to issue numbers just once a year, and this data can be a year or more out of date.

FORBES: Charity Begins With The Boss

Several audit firm professionals tried to convince the SEC and PCAOB staff that they were mistaken in the belief that broker-dealer auditors could not sign the broker-dealer audit opinion as well as help implement accounting software, prepare period-end journal entries and compile those same financial statements and regulatory reports that they would audit.

FORBES: Auditors All Fall Down; PFGBest and MF Global Frauds Reveal Weak Watchdogs