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Holding Foreign Companies Accountable Act (“HFCAA”)
Dec. 1, 2021
On December 18, 2020, the Holding Foreign Companies Accountable Act ("HFCAA") became law.[1] Among other things, the statute requires the Commission to identify public companies that have retained a registered public accounting firm to issue an audit report where the firm has a branch or office that: (1) is located in a foreign jurisdiction, and (2) the Public Company Accounting Oversight Board (“PCAOB”) has determined that it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction.
Under the HFCAA, the PCAOB has the responsibility for determining that it is unable to inspect or investigate completely a registered public accounting firm or a branch or office of such a firm because of a position taken by an authority in a foreign jurisdiction. The Commission’s role at this stage of the process is solely to identify issuers that have used such PCAOB-identified public accounting firms to audit their financial statements.
The Commission staff will promptly add issuers it identifies under the HFCAA to the lists below, as described in more detail in Holding Foreign Companies Accountable Act Disclosure, Release No. 34-93701. Registrants are strongly encouraged to consult the release for information on how the HFCAA will be implemented.
This site and the information linked below comprises the relevant information related to the HFCAA and its implementation, and is where the Commission will list any Commission-Identified Issuers. The Commission’s process is not a forum to debate the statute or substantive issues such as the PCAOB’s prior determinations.
Issuers who wish to submit evidence to dispute being provisionally identified as a Commission-Identified Issuer under the HFCAA, may contact the staff at hfcaa@sec.gov.
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Provisional list of issuers identified under the HFCAA*
| Issuer Name | CIK | Date provisionally identified | Date by which the issuer may submit evidence disputing identification |
|---|---|---|---|
|
Zhihu Inc. |
1835724 |
April 21, 2022 |
May 12, 2022 |
|
Nova Lifestyle, Inc. |
1473334 |
April 21, 2022 |
May 12, 2022 |
|
LOVARRA |
1746278 |
April 21, 2022 |
May 12, 2022 |
|
BeyondSpring Inc. |
1677940 |
April 21, 2022 |
May 12, 2022 |
|
Luckin Coffee Inc. |
1767582 |
April 21, 2022 |
May 12, 2022 |
|
Aurora Mobile Limited |
1737339 |
April 21, 2022 |
May 12, 2022 |
|
Scientific Energy, Inc. |
1276531 |
April 21, 2022 |
May 12, 2022 |
|
China Foods Holdings Limited |
1310630 |
April 21, 2022 |
May 12, 2022 |
|
Value Exchange International, Inc. |
1417664 |
April 21, 2022 |
May 12, 2022 |
|
JRSIS Health Care Corporation |
1597892 |
April 21, 2022 |
May 12, 2022 |
|
Entrepreneur Universe Bright Group |
1171326 |
April 21, 2022 |
May 12, 2022 |
|
CBAK Energy Technology, Inc. |
1117171 |
April 21, 2022 |
May 12, 2022 |
|
ZW Data Action Technologies Inc. |
1376321 |
April 21, 2022 |
May 12, 2022 |
|
AMTD IDEA Group |
1769731 |
April 21, 2022 |
May 12, 2022 |
|
BEST Inc. |
1709505 |
April 21, 2022 |
May 12, 2022 |
|
Li Auto Inc. |
1791706 |
April 21, 2022 |
May 12, 2022 |
|
KE Holdings Inc. |
1809587 |
April 21, 2022 |
May 12, 2022 |
|
Huaneng Power International, Inc. |
929058 |
May 4, 2022 |
May 25, 2022 |
|
Aluminum Corporation of China Limited |
1161611 |
May 4, 2022 |
May 25, 2022 |
|
Gracell Biotechnologies Inc. |
1826492 |
May 4, 2022 |
May 25, 2022 |
|
Fangdd Network Group Ltd. |
1750593 |
May 4, 2022 |
May 25, 2022 |
|
Yatsen Holding Limited |
1819580 |
May 4, 2022 |
May 25, 2022 |
|
Bilibili Inc. |
1723690 |
May 4, 2022 |
May 25, 2022 |
|
Pinduoduo Inc. |
1737806 |
May 4, 2022 |
May 25, 2022 |
|
36Kr Holdings Inc. |
1779476 |
May 4, 2022 |
May 25, 2022 |
|
Autohome Inc. |
1527636 |
May 4, 2022 |
May 25, 2022 |
|
Full Truck Alliance Co. Ltd. |
1838413 |
May 4, 2022 |
May 25, 2022 |
|
Yalla Group Limited |
1794350 |
May 4, 2022 |
May 25, 2022 |
|
Gaotu Techedu Inc. |
1768259 |
May 4, 2022 |
May 25, 2022 |
|
Yunji Inc. |
1759614 |
May 4, 2022 |
May 25, 2022 |
|
ATA Creativity Global |
1420529 |
May 4, 2022 |
May 25, 2022 |
|
UTStarcom Holdings Corp. |
1030471 |
May 4, 2022 |
May 25, 2022 |
|
LAIX Inc. |
1742056 |
May 4, 2022 |
May 25, 2022 |
|
Tencent Music Entertainment Group |
1744676 |
May 4, 2022 |
May 25, 2022 |
|
Adagene Inc. |
1818838 |
May 4, 2022 |
May 25, 2022 |
|
Cango Inc. |
1725123 |
May 4, 2022 |
May 25, 2022 |
|
VNET Group, Inc. |
1508475 |
May 4, 2022 |
May 25, 2022 |
|
Smart Share Global Limited |
1834253 |
May 4, 2022 |
May 25, 2022 |
|
Huazhu Group Limited |
1483994 |
May 4, 2022 |
May 25, 2022 |
|
CNFinance Holdings Limited |
1733868 |
May 4, 2022 |
May 25, 2022 |
|
UCLOUDLINK GROUP INC. |
1775898 |
May 4, 2022 |
May 25, 2022 |
|
Huize Holding Limited |
1778982 |
May 4, 2022 |
May 25, 2022 |
|
Hello Group Inc. |
1610601 |
May 4, 2022 |
May 25, 2022 |
|
Niu Technologies |
1744781 |
May 4, 2022 |
May 25, 2022 |
|
Trip.com Group Limited |
1269238 |
May 4, 2022 |
May 25, 2022 |
|
Vipshop Holdings Limited |
1529192 |
May 4, 2022 |
May 25, 2022 |
|
Lizhi Inc. |
1783407 |
May 4, 2022 |
May 25, 2022 |
|
17 Education & Technology Group Inc. |
1821468 |
May 4, 2022 |
May 25, 2022 |
|
Viomi Technology Co., Ltd |
1742770 |
May 4, 2022 |
May 25, 2022 |
|
ATRenew Inc. |
1838957 |
May 4, 2022 |
May 25, 2022 |
|
Sunlands Technology Group |
1723935 |
May 4, 2022 |
May 25, 2022 |
|
BlueCity Holdings Limited |
1791278 |
May 4, 2022 |
May 25, 2022 |
|
XPeng Inc. |
1810997 |
May 4, 2022 |
May 25, 2022 |
|
ZTO Express (Cayman) Inc. |
1677250 |
May 4, 2022 |
May 25, 2022 |
|
Agora, Inc. |
1802883 |
May 4, 2022 |
May 25, 2022 |
|
EHang Holdings Limited |
1759783 |
May 4, 2022 |
May 25, 2022 |
|
Phoenix New Media Limited |
1509646 |
May 4, 2022 |
May 25, 2022 |
|
Dada Nexus Limited |
1793862 |
May 4, 2022 |
May 25, 2022 |
|
X Financial |
1725033 |
May 4, 2022 |
May 25, 2022 |
|
China Southern Airlines Company Limited |
1041668 |
May 4, 2022 |
May 25, 2022 |
|
UP Fintech Holding Limited |
1756699 |
May 4, 2022 |
May 25, 2022 |
|
China Eastern Airlines Corporation Limited |
1030475 |
May 4, 2022 |
May 25, 2022 |
|
JD.com, Inc. |
1549802 |
May 4, 2022 |
May 25, 2022 |
|
China Mobile Limited |
1117795 |
May 4, 2022 |
May 25, 2022 |
|
Sinopec Shanghai Petrochemical Company Limited |
908732 |
May 4, 2022 |
May 25, 2022 |
|
JinkoSolar Holding Co., Ltd. |
1481513 |
May 4, 2022 |
May 25, 2022 |
|
Tuya Inc. |
1829118 |
May 4, 2022 |
May 25, 2022 |
|
360 DigiTech, Inc. |
1741530 |
May 4, 2022 |
May 25, 2022 |
|
HUYA Inc. |
1728190 |
May 4, 2022 |
May 25, 2022 |
|
NetEase, Inc. |
1110646 |
May 4, 2022 |
May 25, 2022 |
|
Waterdrop Inc. |
1823986 |
May 4, 2022 |
May 25, 2022 |
|
GDS Holdings Limited |
1526125 |
May 4, 2022 |
May 25, 2022 |
|
Canadian Solar Inc. |
1375877 |
May 4, 2022 |
May 25, 2022 |
|
Youdao, Inc. |
1781753 |
May 4, 2022 |
May 25, 2022 |
|
Fuwei Films (Holdings) Co., Ltd. |
1381074 |
May 4, 2022 |
May 25, 2022 |
|
Xunlei Limited |
1510593 |
May 4, 2022 |
May 25, 2022 |
|
Zepp Health Corporation |
1720446 |
May 4, 2022 |
May 25, 2022 |
|
Guangshen Railway Company Limited |
1012139 |
May 4, 2022 |
May 25, 2022 |
|
KANZHUN LIMITED |
1842827 |
May 4, 2022 |
May 25, 2022 |
|
China Petroleum & Chemical Corporation |
1123658 |
May 4, 2022 |
May 25, 2022 |
|
NIO Inc. |
1736541 |
May 4, 2022 |
May 25, 2022 |
|
CooTek (Cayman) Inc. |
1734262 |
May 4, 2022 |
May 25, 2022 |
|
Jianpu Technology Inc. |
1713923 |
May 4, 2022 |
May 25, 2022 |
|
LexinFintech Holdings Ltd. |
1708259 |
May 4, 2022 |
May 25, 2022 |
|
FinVolution Group |
1691445 |
May 4, 2022 |
May 25, 2022 |
|
111, Inc. |
1738906 |
May 4, 2022 |
May 25, 2022 |
|
China Life Insurance Company Limited |
1268896 |
May 4, 2022 |
May 25, 2022 |
|
RLX Technology Inc. |
1828365 |
May 4, 2022 |
May 25, 2022 |
|
DouYu International Holdings Limited |
1762417 |
May 4, 2022 |
May 25, 2022 |
|
Tuniu Corporation |
1597095 |
May 4, 2022 |
May 25, 2022 |
|
Baozun Inc. |
1625414 |
May 4, 2022 |
May 25, 2022 |
|
Fanhua Inc. |
1413855 |
May 4, 2022 |
May 25, 2022 |
|
Burning Rock Biotech Limited |
1792267 |
May 4, 2022 |
May 25, 2022 |
|
Hudson Capital Inc. |
1687542 |
May 4, 2022 |
May 25, 2022 |
|
Canaan Inc. |
1780652 |
May 4, 2022 |
May 25, 2022 |
|
I-Mab |
1778016 |
May 4, 2022 |
May 25, 2022 |
|
Qudian Inc. |
1692705 |
May 4, 2022 |
May 25, 2022 |
|
PetroChina Company Limited |
1108329 |
May 4, 2022 |
May 25, 2022 |
|
Genetron Holdings Limited |
1782594 |
May 4, 2022 |
May 25, 2022 |
|
JOYY Inc. |
1530238 |
May 4, 2022 |
May 25, 2022 |
|
iHuman Inc. |
1814423 |
May 4, 2022 |
May 25, 2022 |
|
Chindata Group Holdings Limited |
1807192 |
May 4, 2022 |
May 25, 2022 |
|
ReneSola Ltd |
1417892 |
May 4, 2022 |
May 25, 2022 |
|
Concord Medical Services Holdings Limited |
1472072 |
May 4, 2022 |
May 25, 2022 |
|
Sinovac Biotech Ltd. |
1084201 |
May 4, 2022 |
May 25, 2022 |
*Issuers provisionally identified will have 15 business days to contact Commission staff at hfcaa@sec.gov if they believe they have been incorrectly identified, and should include evidentiary support with their correspondence. Issuers are not subject to the requirements under the HFCAA until they have been conclusively identified.
Conclusive list of issuers identified under the HFCAA
| Issuer Name | CIK | Year(s) identified | Current trading prohibition | Prior trading prohibition |
|---|---|---|---|---|
|
BeiGene, Ltd. |
1651308 | 2022 | Not applicable | Not applicable |
|
Yum China Holdings, Inc. |
1673358 | 2022 | Not applicable | Not applicable |
|
Zai Lab Limited |
1704292 | 2022 | Not applicable | Not applicable |
|
ACM Research, Inc. |
1680062 | 2022 | Not applicable | Not applicable |
|
HUTCHMED (China) Limited |
1648257 | 2022 | Not applicable | Not applicable |
|
Weibo Corporation |
1595761 | 2022 | Not applicable | Not applicable |
|
Futu Holdings Limited |
1754581 | 2022 | Not applicable | Not applicable |
|
Nocera, Inc. |
1756180 | 2022 | Not applicable | Not applicable |
|
iQIYI, Inc. |
1722608 | 2022 | Not applicable | Not applicable |
|
Baidu, Inc. |
1329099 | 2022 | Not applicable | Not applicable |
|
CASI Pharmaceuticals, Inc. |
895051 | 2022 | Not applicable | Not applicable |
|
Microvast Holdings, Inc. |
1760689 |
2022 | Not applicable | Not applicable |
|
China Automotive Systems, Inc. |
1157762 |
2022 | Not applicable | Not applicable |
|
Daqo New Energy Corp. |
1477641 |
2022 | Not applicable | Not applicable |
|
Connect Biopharma Holdings Limited |
1835268 |
2022 | Not applicable | Not applicable |
|
OneConnect Financial Technology Co., Ltd. |
1780531 |
2022 | Not applicable | Not applicable |
|
Green Vision Biotechnology Corp. |
1571804 |
2022 | Not applicable | Not applicable |
|
Legend Biotech Corporation |
1801198 |
2022 | Not applicable | Not applicable |
|
Sohu.com Limited |
1734107 |
2022 | Not applicable | Not applicable |
|
Studio City International Holdings Limited |
1713334 |
2022 | Not applicable | Not applicable |
|
Melco Resorts & Entertainment Limited |
1381640 |
2022 | Not applicable | Not applicable |
|
Logiq, Inc. |
1335112 |
2022 | Not applicable | Not applicable |
|
Noah Holdings Limited |
1499543 |
2022 | Not applicable | Not applicable |
[1] Pub. L. No. 116-222, 134 Stat. 1063 (Dec. 18, 2020).