A listed company shall disclose its annual report within four months after the end of each fiscal year, its interim report within two months after the end of the first half of each fiscal year, and its quarterly report within one month after the end of the first quarter and the third quarter of each fiscal year.
The disclosure time of the company's quarterly report in the first quarter shall not be earlier than the disclosure time of the company's annual report in the previous year.
If it is expected that the company cannot disclose the periodic report within the prescribed time limit, it shall report to the stock exchange in time, and announce the reasons for the failure to disclose on time, the solution and the time limit for delaying the disclosure.
A listed company shall not disclose periodic reports that have not been reviewed and approved by the board of directors.
The company manager, financial officer, secretary of the board of directors and other senior management personnel shall prepare regular reports in time and submit them to the board of directors for deliberation; Directors and senior managers of the company shall sign written confirmation opinions on whether the company's periodic reports are true, accurate and complete according to law; The board of supervisors of the company shall review the company's periodic report prepared by the board of directors according to law and put forward written deliberation opinions.
Directors, supervisors and senior managers of listed companies shall not refuse to sign written opinions on the company's periodic reports for any reason, which will affect the timely disclosure of the periodic reports.
The board of directors of the company shall not influence the timely disclosure of the company's periodic reports for any reason.
The accounting firm responsible for auditing the company's periodic reports shall not delay the audit without reason, which will affect the timely disclosure of the company's periodic reports.
The financial accounting report in the annual report of a listed company must be audited by an accounting firm qualified to carry out securities and futures-related business.
The financial accounting report in the company's interim report may not be audited, but the company shall audit in any of the following circumstances:
1. It is planned to distribute profits, convert reserve fund into share capital or make up losses in the second half of the year;
2. Other circumstances that should be audited by the China Securities Regulatory Commission or the Exchange.
The financial information in the company's quarterly report does not need to be audited, except as otherwise provided by the China Securities Regulatory Commission or the Exchange.