China’s Accounting Law: External accounting supervision
China’s Accounting Law: External accounting supervision
(I) State supervision
5. Supervision by securities regulatory authorities
A securities regulatory authority refers to an authority established by the State or a government to supervise and administer the securities market. According to the Securities Law, The securities regulatory authority under the State Council shall exercise fair and unified supervision and administration of the securities market of the whole country in accordance with the law.
Robert Zhang 
Steve Li 