鲸媒体@跟谁学回应年报质疑：审计意见措辞与新东方、好未来等不同( 二 )
Q.WhyisitthattheauditopinionletterissuedbyDeloitteToucheTohmatsuCertifiedPublicAccountantsLLPdoesnotincludeanyopinionontheeffectivenessofinternalcontroloverfinancialreporting?
A.AstheCompanywaslistedonNYSEandbecameaSECreportingcompanyinJune2019,itwillnotbeeligibleforbeingalargeacceleratedfilernoranacceleratedfileruntiloneyearafteritbecomesaSECreportingcompany,aseachsuchtermisdefinedundertheU.S.securitieslaw.Consequently,pursuanttoSection404(c)oftheSarbanes-OxleyActof2002,theCompanyisexemptfromtheregisteredpublicaccountingfirmattestationandreportingrequirementontheinternalcontroloverfinancialreportingoftheCompany.Suchexemptioniscommonlyrelieduponbynewlylistedfirst-timeissuersintheirfirstannualreportsaftertheIPO.
Q.WhendoestheCompanyplantoconductSOX404internalcontrolaudit?
A.TheCompanyhasbeguntopreparefortheSOX404internalcontrolaudit.TheCompanyexpectstoincludeinitsannualreportonForm20-Fforfiscalyear2020,tobefiledin2021,anattestationandreportfromitsregisteredpublicaccountingfirmontheinternalcontroloverfinancialreportingoftheCompany.
Q.Comparedwiththeprospectususedintheregisteredfollow-onofferinginNovember2019,whydoesthelistofmajorshareholdersintheannualreportseemtobemuchshorter?
A.Intheannualreport,theCompanyisonlyrequiredtoidentifyshareholdersthatarethebeneficialownersof5%ormoreofeachclassoftheCompany'svotingsecuritiesasofthemostrecentpracticabledate.
Intheregisteredfollow-onofferingprospectus,allsellingshareholdersintheoffering,regardlessoftheirshareholdingpercentageintheCompany,werelistedinthePrincipalandSellingShareholderssectionoftheprospectus,andtheshareholdersowninglessthan5%oftheCompanywerelistedbecausetheyweresellingshareholdersintheoffering.
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