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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
Bit Brother Ltd 1543268 November 9, 2022 December 2, 2022
Missfresh Limited 1851682 November 18, 2022  December 12, 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 Date conclusively identified Current trading prohibition Prior trading prohibition

BeiGene, Ltd.

1651308 March 30, 2022 Not applicable Not applicable

Yum China Holdings, Inc.

1673358 March 30, 2022 Not applicable Not applicable

Zai Lab Limited

1704292 March 30, 2022 Not applicable Not applicable

ACM Research, Inc.

1680062 March 30, 2022 Not applicable Not applicable

HUTCHMED (China) Limited

1648257 March 30, 2022 Not applicable Not applicable

Weibo Corporation

1595761 April 14, 2022 Not applicable Not applicable

Futu Holdings Limited

1754581 April 21, 2022 Not applicable Not applicable

Nocera, Inc.

1756180 April 21, 2022 Not applicable Not applicable

iQIYI, Inc.

1722608 April 21, 2022 Not applicable Not applicable

Baidu, Inc.

1329099 April 21, 2022 Not applicable Not applicable

CASI Pharmaceuticals, Inc.

895051 April 21, 2022 Not applicable Not applicable

Microvast Holdings, Inc.

1760689

May 4, 2022 Not applicable Not applicable

China Automotive Systems, Inc.

1157762

May 4, 2022 Not applicable Not applicable

Daqo New Energy Corp.

1477641

May 4, 2022 Not applicable Not applicable

Connect Biopharma Holdings Limited

1835268

May 4, 2022 Not applicable Not applicable

OneConnect Financial Technology Co., Ltd.

1780531

May 4, 2022 Not applicable Not applicable

Green Vision Biotechnology Corp.

1571804

May 4, 2022 Not applicable Not applicable

Legend Biotech Corporation

1801198

May 4, 2022 Not applicable Not applicable

Sohu.com Limited

1734107

May 4, 2022 Not applicable Not applicable

Studio City International Holdings Limited

1713334

May 4, 2022 Not applicable Not applicable

Melco Resorts & Entertainment Limited

1381640

May 4, 2022 Not applicable Not applicable

Logiq, Inc.

1335112

May 4, 2022 Not applicable Not applicable

Noah Holdings Limited

1499543

May 4, 2022 Not applicable Not applicable

Zhihu Inc.

1835724

May 13, 2022 Not applicable Not applicable

Nova Lifestyle, Inc.

1473334

May 13, 2022 Not applicable Not applicable

LOVARRA

1746278

May 13, 2022 Not applicable Not applicable

BeyondSpring Inc.

1677940

May 13, 2022 Not applicable Not applicable

Luckin Coffee Inc.

1767582

May 13, 2022 Not applicable Not applicable

Aurora Mobile Limited

1737339

May 13, 2022 Not applicable Not applicable

Scientific Energy, Inc.

1276531

May 13, 2022 Not applicable Not applicable

China Foods Holdings Limited

1310630

May 13, 2022 Not applicable Not applicable

Value Exchange International, Inc.

1417664

May 13, 2022 Not applicable Not applicable

JRSIS Health Care Corporation

1597892

May 13, 2022 Not applicable Not applicable

Entrepreneur Universe Bright Group

1171326

May 13, 2022 Not applicable Not applicable

CBAK Energy Technology, Inc.

1117171

May 13, 2022 Not applicable Not applicable

ZW Data Action Technologies Inc.

1376321

May 13, 2022 Not applicable Not applicable

AMTD IDEA Group

1769731

May 13, 2022 Not applicable Not applicable

BEST Inc.

1709505

May 13, 2022 Not applicable Not applicable

Li Auto Inc.

1791706

May 13, 2022 Not applicable Not applicable

KE Holdings Inc.

1809587

May 13, 2022 Not applicable Not applicable

Huaneng Power International, Inc.

929058

May 26, 2022 Not applicable Not applicable

Aluminum Corporation of China Limited

1161611

May 26, 2022 Not applicable Not applicable

Gracell Biotechnologies Inc.

1826492

May 26, 2022 Not applicable Not applicable

Fangdd Network Group Ltd.

1750593

May 26, 2022 Not applicable Not applicable

Yatsen Holding Limited

1819580

May 26, 2022 Not applicable Not applicable

Bilibili Inc.

1723690

May 26, 2022 Not applicable Not applicable

Pinduoduo Inc.

1737806

May 26, 2022 Not applicable Not applicable

36Kr Holdings Inc.

1779476

May 26, 2022 Not applicable Not applicable

Autohome Inc.

1527636

May 26, 2022 Not applicable Not applicable

Full Truck Alliance Co. Ltd.

1838413

May 26, 2022 Not applicable Not applicable

Yalla Group Limited

1794350

May 26, 2022 Not applicable Not applicable

Gaotu Techedu Inc.

1768259

May 26, 2022 Not applicable Not applicable

Yunji Inc.

1759614

May 26, 2022 Not applicable Not applicable

ATA Creativity Global

1420529

May 26, 2022 Not applicable Not applicable

UTStarcom Holdings Corp.

1030471

May 26, 2022 Not applicable Not applicable

LAIX Inc.

1742056

May 26, 2022 Not applicable Not applicable

Tencent Music Entertainment Group

1744676

May 26, 2022 Not applicable Not applicable

Adagene Inc.

1818838

May 26, 2022 Not applicable Not applicable

Cango Inc.

1725123

May 26, 2022 Not applicable Not applicable

VNET Group, Inc.

1508475

May 26, 2022 Not applicable Not applicable

Smart Share Global Limited

1834253

May 26, 2022 Not applicable Not applicable

Huazhu Group Limited

1483994

May 26, 2022 Not applicable Not applicable

CNFinance Holdings Limited

1733868

May 26, 2022 Not applicable Not applicable

UCLOUDLINK GROUP INC.

1775898

May 26, 2022 Not applicable Not applicable

Huize Holding Limited

1778982

May 26, 2022 Not applicable Not applicable

Hello Group Inc.

1610601

May 26, 2022 Not applicable Not applicable

Niu Technologies

1744781

May 26, 2022 Not applicable Not applicable

Trip.com Group Limited

1269238

May 26, 2022 Not applicable Not applicable

Vipshop Holdings Limited

1529192

May 26, 2022 Not applicable Not applicable

Lizhi Inc.

1783407

May 26, 2022 Not applicable Not applicable

17 Education & Technology Group Inc.

1821468

May 26, 2022 Not applicable Not applicable

Viomi Technology Co., Ltd

1742770

May 26, 2022 Not applicable Not applicable

ATRenew Inc.

1838957

May 26, 2022 Not applicable Not applicable

Sunlands Technology Group

1723935

May 26, 2022 Not applicable Not applicable

BlueCity Holdings Limited

1791278

May 26, 2022 Not applicable Not applicable

XPeng Inc.

1810997

May 26, 2022 Not applicable Not applicable

ZTO Express (Cayman) Inc. 

1677250

May 26, 2022 Not applicable Not applicable

Agora, Inc.

1802883

May 26, 2022 Not applicable Not applicable

EHang Holdings Limited

1759783

May 26, 2022 Not applicable Not applicable

Phoenix New Media Limited

1509646

May 26, 2022 Not applicable Not applicable

Dada Nexus Limited

1793862

May 26, 2022 Not applicable Not applicable

X Financial

1725033

May 26, 2022 Not applicable Not applicable

China Southern Airlines Company Limited 

1041668

May 26, 2022 Not applicable Not applicable

UP Fintech Holding Limited

1756699

May 26, 2022 Not applicable Not applicable

China Eastern Airlines Corporation Limited

1030475

May 26, 2022 Not applicable Not applicable

JD.com, Inc.

1549802

May 26, 2022 Not applicable Not applicable

China Mobile Limited

1117795

May 26, 2022 Not applicable Not applicable

Sinopec Shanghai Petrochemical Company Limited

908732

May 26, 2022 Not applicable Not applicable

JinkoSolar Holding Co., Ltd.

1481513

May 26, 2022 Not applicable Not applicable

Tuya Inc.

1829118

May 26, 2022 Not applicable Not applicable

360 DigiTech, Inc.

1741530

May 26, 2022 Not applicable Not applicable

HUYA Inc.

1728190

May 26, 2022 Not applicable Not applicable

NetEase, Inc.

1110646

May 26, 2022 Not applicable Not applicable

Waterdrop Inc.

1823986

May 26, 2022 Not applicable Not applicable

GDS Holdings Limited

1526125

May 26, 2022 Not applicable Not applicable

Canadian Solar Inc.

1375877

May 26, 2022 Not applicable Not applicable

Youdao, Inc.

1781753

May 26, 2022 Not applicable Not applicable

Fuwei Films (Holdings) Co., Ltd.

1381074

May 26, 2022 Not applicable Not applicable

Xunlei Limited

1510593

May 26, 2022 Not applicable Not applicable

Zepp Health Corporation

1720446

May 26, 2022 Not applicable Not applicable

Guangshen Railway Company Limited

1012139

May 26, 2022 Not applicable Not applicable

KANZHUN LIMITED

1842827

May 26, 2022 Not applicable Not applicable

China Petroleum & Chemical Corporation

1123658

May 26, 2022 Not applicable Not applicable

NIO Inc.

1736541

May 26, 2022 Not applicable Not applicable

CooTek (Cayman) Inc.

1734262

May 26, 2022 Not applicable Not applicable

Jianpu Technology Inc.

1713923

May 26, 2022 Not applicable Not applicable

LexinFintech Holdings Ltd.

1708259

May 26, 2022 Not applicable Not applicable

FinVolution Group

1691445

May 26, 2022 Not applicable Not applicable

111, Inc.

1738906

May 26, 2022 Not applicable Not applicable

China Life Insurance Company Limited

1268896

May 26, 2022 Not applicable Not applicable

RLX Technology Inc.

1828365

May 26, 2022 Not applicable Not applicable

DouYu International Holdings Limited

1762417

May 26, 2022 Not applicable Not applicable

Tuniu Corporation

1597095

May 26, 2022 Not applicable Not applicable

Baozun Inc.

1625414

May 26, 2022 Not applicable Not applicable

Fanhua Inc.

1413855

May 26, 2022 Not applicable Not applicable

Burning Rock Biotech Limited

1792267

May 26, 2022 Not applicable Not applicable

Hudson Capital Inc.

1687542

May 26, 2022 Not applicable Not applicable

Canaan Inc.

1780652

May 26, 2022 Not applicable Not applicable

I-Mab

1778016

May 26, 2022 Not applicable Not applicable

Qudian Inc.

1692705

May 26, 2022 Not applicable Not applicable

PetroChina Company Limited

1108329

May 26, 2022 Not applicable Not applicable

Genetron Holdings Limited

1782594

May 26, 2022 Not applicable Not applicable

JOYY Inc.

1530238

May 26, 2022 Not applicable Not applicable

iHuman Inc.

1814423

May 26, 2022 Not applicable Not applicable

Chindata Group Holdings Limited 

1807192

May 26, 2022 Not applicable Not applicable

ReneSola Ltd

1417892

May 26, 2022 Not applicable Not applicable

Concord Medical Services Holdings Limited

1472072

May 26, 2022 Not applicable Not applicable

Sinovac Biotech Ltd.

1084201

May 26, 2022 Not applicable Not applicable

So-Young International Inc.

1758530

June 1, 2022 Not applicable Not applicable

Antelope Enterprises Holdings Limited

1470683

June 1, 2022 Not applicable Not applicable

iClick Interactive Asia Group Limited

1697818

June 1, 2022 Not applicable Not applicable

Lufax Holding Ltd

1816007

June 1, 2022 Not applicable Not applicable

Kuke Music Holding Limited

1809158

June 1, 2022 Not applicable Not applicable

LightInTheBox Holding Co., Ltd.

1523836

June 1, 2022 Not applicable Not applicable

Dingdong (Cayman) Limited

1854545

June 1, 2022 Not applicable Not applicable

Kingsoft Cloud Holdings Limited

1795589

June 1, 2022 Not applicable Not applicable

DiDi Global Inc.

1764757

June 1, 2022 Not applicable Not applicable

Qutoutiao Inc.

1733298

June 1, 2022 Not applicable Not applicable

China Online Education Group

1659494

June 1, 2022 Not applicable Not applicable

Plastec Technologies, Ltd.

1433309

June 7, 2022 Not applicable Not applicable

Secoo Holding Limited

1633441

June 14, 2022 Not applicable Not applicable

Moxian (BVI) Inc

1864055

June 14, 2022 Not applicable Not applicable

RISE Education Cayman Ltd

1712178

June 14, 2022 Not applicable Not applicable

Aesthetic Medical International Holdings Group Limited.

1757143

June 14, 2022 Not applicable Not applicable

Euro Tech Holdings Company Limited

1026662

June 14, 2022 Not applicable Not applicable

ChinaCache International Holdings Ltd.

1498576

June 14, 2022 Not applicable Not applicable

China Natural Resources, Inc.

793628

June 14, 2022 Not applicable Not applicable

GreenTree Hospitality Group Ltd.

1724755

June 14, 2022 Not applicable Not applicable

Wave Sync Corp.

860131

June 24, 2022 Not applicable Not applicable

FingerMotion, Inc.

1602409

June 30, 2022 Not applicable Not applicable

TAL Education Group

1499620

July 19, 2022 Not applicable Not applicable

Mercurity Fintech Holding Inc.

1527762

July 19, 2022 Not applicable Not applicable

Onion Global Limited

1829949

July 25, 2022 Not applicable Not applicable

Novagant Corp.

1089297

August 5, 2022 Not applicable Not applicable

Highway Holdings Limited

1026785

August 5, 2022 Not applicable Not applicable

MOGU Inc.

1743971

August 22, 2022 Not applicable Not applicable

Cheetah Mobile Inc.

1597835

August 22, 2022 Not applicable Not applicable

Alibaba Group Holding Limited

1577552

August 22, 2022 Not applicable Not applicable

Boqii Holding Limited

1815021

August 22, 2022 Not applicable Not applicable

Deswell Industries, Inc.

946936

August 29, 2022 Not applicable Not applicable

Xinyuan Real Estate Co., Ltd.

1398453

August 29, 2022 Not applicable Not applicable

Uxin Limited

1729173

August 29, 2022 Not applicable Not applicable

Global Cord Blood Corporation

1467808 September 14, 2022 Not applicable Not applicable

AMTD Digital Inc.

1809691 September 28, 2022 Not applicable Not applicable

Quhuo Limited

1781193 October 6, 2022 Not applicable Not applicable

China Health Industries Holdings, Inc.

1309057 October 21, 2022 Not applicable Not applicable

Hollysys Automation Technologies Ltd.

1357450 October 21, 2022 Not applicable Not applicable

New Oriental Education & Technology Group Inc.

1372920 October 31, 2022 Not applicable Not applicable

GSG Group Inc.

1668523 November 9, 2022 Not applicable Not applicable

MINISO Group Holding Limited 

1815846 November 18, 2022 Not applicable Not applicable

CLPS Incorporation

1724542 November 18, 2022 Not applicable Not applicable

 

[1]     Pub. L. No. 116-222, 134 Stat. 1063 (Dec. 18, 2020).

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