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AUDITING

Successful audits can best be achieved with an experienced audit services in beijing, dedicated audit management with years of expertise, strict quality control procedures, and the highest level of professional ethics. Lee & Lee Associates can provide you with a customized, high-quality audit service through our experienced audit team in a cost-effective manner.

We are dedicated to providing you with not only an audit report in-line with international best practices but value-added services as well. We are committed to raising the issues noted during the course of our audit, including accounting, finance, tax, legal, internal control, business management, and so forth. Not merely an audit report writer, we are dedicated to working with you in order to solve any issues and initiate optimization changes to optimize the performance of your organization.

In China, statutory audits are required for all Foreign Invested Enterprises (“FIEs”) each year. Compliance to all prevailing Chinese statutory requirements is a must. These requirements comprise laws and regulations on accounting, finance, tax, foreign exchange, social welfare, customs, administration of industry and commerce, etc.

With extensive local expertise, we can ensure a smooth statutory audit and its compliance being successfully completed in a timely manner.

International Financial Reporting Standards (“IFRS”) became effective since 1 January 2005 for all listed companies in Europe. Furthermore, there is a trend of convergence of IFRS with local Generally Accepted Accounting Principles (“GAAP”) in many countries.

Preparation of accounts in accordance with IFRS will enhance the transparency, credibility and comparability of the financial statements. As a result, it should result in easier access to capital markets, higher credit ratings and corporate reputation, etc.

Our experienced professionals can assist you in preparing financial statements by sorting out the differences between the PRC GAAP and IFRS and then propose GAAP adjustments on statutory accounts.

US GAAP represents a set of accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. In order to cope with the sophisticated capital market over the past one hundred years, US GAAP has been evolved to one of the most comprehensive GAAPs in the world and is still being frequently updated. Yet, the complexity of US GAAP caused lots of difficulties for accountants in understanding and applying proper principles and accounting treatments.

Further more, under the Sarbanes-Oxley Act of 2002, US public companies are now subject to new requirements for management and independent auditors to report on the effectiveness of internal control over financial reporting. One set of effective internal controls are fundamental to investor confidence in financial reporting because they help to deter fraud and to prevent inaccurate financial statements. However, many companies are experiencing the difficulties in compliance of the internal control requirements.

We have experienced US CPAs who once worked with big 4 accounting firm over 10 years. We therefore can act either as an advisor to help you prepare your 10K or 10Q financial statements and notes in compliance with the rules of SEC and Sarbanes-Oxley Act 404, or as an auditor to audit your financial statements for your consolidation purpose or filing purpose.



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