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On October 8, the Hong Kong Securities and Futures Commission, the Hong Kong Accounting and Financial Reporting Council and the Hong Kong Stock Exchange Limited issued a joint statement to address regulatory concerns raised by increasing number of cases where listed issuers' financial statements were “unable to express an opinion” from auditors solely due to continuing operations issues. “Unable to express an opinion” means that the auditor did not express an audit opinion on the financial statements of a listed issuer, which raised concerns about the reliability of the relevant statements. “Addressing these issues is the shared responsibility of all parties in the financial reporting ecosystem,” the joint statement emphasized.

Zhitongcaijing·10/08/2026 12:49:20
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On October 8, the Hong Kong Securities and Futures Commission, the Hong Kong Accounting and Financial Reporting Council and the Hong Kong Stock Exchange Limited issued a joint statement to address regulatory concerns raised by increasing number of cases where listed issuers' financial statements were “unable to express an opinion” from auditors solely due to continuing operations issues. “Unable to express an opinion” means that the auditor did not express an audit opinion on the financial statements of a listed issuer, which raised concerns about the reliability of the relevant statements. “Addressing these issues is the shared responsibility of all parties in the financial reporting ecosystem,” the joint statement emphasized.