Re: Q&A in connection with the special requirements on the independence of audit institution and appraisal agency in the process of implementation of material assets restructuring by listed companies

上市公司实施重大资产重组中，对审计机构和评估机构独立性有什么特殊要求？（2015年9月18日）

What are the special requirements on the independence of audit institution and appraisal agency in the process of implementation of material assets restructuring by listed companies? (September 18, 2015)

答复：在上市公司重大资产重组中，为上市公司重大资产重组活动提供服务的审计机构及其人员与评估机构及其人员应当在以下方面保持独立性：

Reply: In the process of material assets restructuring of listed companies, the audit institution and its personnel as well as appraisal agency and its personnel proving services for the activities of material assets restructuring of listed companies shall keep independent on the following aspects:

1.不存在主要股东相同、主要经营管理人员双重任职、受同一实际控制人控制等情形。

The situations that principle shareholders are same, main operation and management personnel hold double posts and are controlled by the same actual controller etc. do not exist.

2.不存在由同一人员对同一标的资产既执行审计业务又执行评估业务的情形。

The situation that the same underlying assets are audited and evaluated by the same person does not

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