Page 55 - 期货和衍生品行业监管动态（2022年8月）

期货和衍生品行业监管动态

二是所规范事项已完成。此类文件有 3 部，包括《关于做好当前上市公司等

年度报告审计与披露工作有关事项的公告》《第三批证券期货投资者教育基地申

报工作指引》《第四批证券期货投资者教育基地申报工作指引》。

三是所规范事项由新的规则予以规范。此类文件有 2 部，包括《关于证券期
货审计业务签字注册会计师定期轮换的规定》《上市公司行业分类指引》。

3. China Securities Regulatory Commission Publishes the Decision on Repealing

Certain Securities and Futures Regulatory Rules (CSRC Announcement [2022]

No. 42) (2022/8/12)

In order to implement the Provisions on Procedures for the Formulation of

Securities and Futures Rules, China Securities Regulatory Commission (the CSRC)

has cleaned up relevant securities and futures regulatory rules and decided to repeal
seven regulatory rules as follows:

There are two rules for the first case where the application of the original

provisions is no longer applicable as result of the changes in the regulatory practice or

the higher rules，including the Guidelines on Publicly Offered Securities Investment

Funds Investing in Stocks Listed on the National Equities Exchange and Quotations

and the Explanatory Announcement on Information Disclosure by Companies

Offering Securities to the Public No.3: Disclosure of Impairment of Available-for-Sale

Financial Assets in the Notes to Financial Statements.

There are three rules for the second case where all the regulated matters have

been completed ， including the Announcement on Matters Concerning Effectively

Completing the Current Work on Audit and Disclosure of Annual Reports of Listed

Companies and Other Institutions, the Guidelines on Application for the Third Group

of Securities and Futures Investor Education Centers and the Guidelines on
Application for the Fourth Group of Securities and Futures Investor Education

Centers.

There are two rules for the third case where the regulated matters will be

governed by the new rules, including the Provisions on the Regular Rotation of

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