In March, the Public Company Accounting Oversight Board issued its first public research note. Entitled “Activity Summary and Audit Implications for Reverse Mergers Involving Companies from the China Region (January 1, 2007 through March 31, 2010),” the research note was prepared by the PCAOB’s Office of Research and Analysis (aka ORA).

A new fine question – What companies are the list?

The ORA staff identified 159 companies from the China region that have accessed the U.S. capital markets by means of a reverse merger transaction from January 1, 2007 to March 31, 2010. Being filled, like the elephant’s child, with “satiable curtiosity”, I decided to ask a new fine question that I had never asked before. So, I wrote to the PCAOB and asked for a list of the 159 companies. Here is the PCAOB’s response...