Could Complying with China's Secrecy Laws Be an Excuse for Auditors not to Provide their Working Papers of Auditing Chinese Companies? Recent Cases in the United States and Hong Kong.

The article reports on the lack of clarity in the secrecy laws of People's Republic of China (PRC) as of April 2015. It mentions court rulings in the U.S. and Hong Kong that found violation of U.S. and Hong Kong securities laws for withholding information of their audited PRC companies. It also mentions the Supreme People's Court's Interpretations of certain issues related to the specific application of the law.