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Initial Public Offerings

Pre-listing internal control review (PN21 for Main Board and PN2 for GEM Board)

The application of listing on the Stock Exchange of Hong Kong Limited (SEHK) with respect to Listing of Securities in Practice Note 21 (PN21) on Main Board listing and Practice Note 2 (PN2) on GEM Board listing require the Sponsor to conduct due diligence on the Listing Applicant to enable the Sponsor to declare to the SEHK that the new applicant has established procedures, systems and controls which are adequate.

How we can help:

Directors and sponsors should perform independent assessment on the new applicant’s established procedures, and internal controls system (including accounting and management systems). They can outsource the independent assessment to us and we are able to assist them to fulfill their obligations under PN21 or PN2 effectively and efficiently.

We have extensive experience in providing pre-listing internal control review services. In the past few years, we collaborated with Listing Applicants of various industries and Sponsors by providing our professional due diligence services so that they can fulfill their requirements under PN21 or PN2.