Blockchain: What is it?

New buzzwords and phrases are always circulating in the business world; “Big Data,” “The Cloud,” “Digital Transformation” are prominent among others. However, one has reigned supreme and has been the topic of many boardroom conversations; “The Blockchain.” Unless you are adequately informed, the blockchain can be a confusing concept that the average person may have difficulty understanding. Is blockchain a cryptocurrency? Is there one huge blockchain, like the internet? How is blockchain applicable to my line of work? In this article, we will provide a brief overview of blockchain and some of the concepts associated with it in order to give some clarity

2019年6月5日，有美国国会议员提出了一部新法案的草稿，这一法案草稿的目的是加强对来自美国境外的在美上市公司的披露要求。法案草稿的全称是《确保在美上市境外公司信息质量及透明度法案》（“Ensuring Quality Information and Transparency for Abroad-Based Listings on our Exchanges”，简称“EQUITABLE法案”）。它要求在美国的主板上市的境外公司所聘请的外部审计师事务所允许美国公众公司会计监督委员会（“PCAOB”）对其审计进行审查，并且PCAOB的审查力度应当和它对其他国家或地区的审计师事务所的审查力度一致。