CGS - YONG/XIN = nice development. That said, here are two basic questions about all CGS practices in light of past experience:
1) Bank Record Authenticity: Have all analysts AND auditors in this sector proactively confirmed the re-review (at least the spot checking of large transactions) in all bank records using records obtained at bank headquarters which serve as the basis of each respective analysis/report/audit for the last, say, two years? Legal: Will failure to so review in light of recent events become the retroactive standard for auditor recklessness as a matter of law, as opposed to a question of material fact?
2) CFO definition/ bank record access: Has each CFO in the sector confirmed actual access to his/her company's respective authentic bank records? I'd like to see each CFO define the limits of his/her position and authority including access privileges, where such data is confirmed by the company's general counsel and CEO. Such should be an SEC requirement IMHO so such filings would not be scorned as odd.
