Auditing Obligation On Equity-Based Crowdfunding Platform

Equity crowdfunding platform as a communication medium for sponsors and investors,requires a strong professional knowledge and self-management skills,compared with the traditional high threshold of equity financing mode,equity crowdfunding model has low threshold,low cost,high efficiency.Equity crowdfunding platforms allow more and more ordinary investors into the capital market through the Internet platform.Due to the current equity crowdfunding yet to form a more efficient higher law basis,therefore this paper will do some in-depth research on audit obligations of the platform.How to become a qualified equity crowdfunding platform is a key issue discussed in this paper.For the definition of equity crowdfunding platform will affect the scope of investment or financing behavior from sponsors and investors.Therefore,this paper on the nature of equity crowdfunding platform will be defined from three perspectives(Chapter Ⅱ),followed by the discussion of equity crowdfunding platform audit obligations,it is divided into two parts,external and internal.Refers to the audit requirements of foreign promoters and investors,the part about internal refers to equity crowdfunding platform itself,self-management and monitoring requirements.Finally,it analyzes the legal framework of how to build a domestic equity platform.In the main part of this paper,through the analysis of the auditing obligations of both the inside and outside of the equity.The two parts of the equity,we will learn from the advanced experience of the equity interests in the United States and the United Kingdom,and refer to the current development of the existing platform.The equity platform is to split the original large-scale financial assets,the risk and income scattered,thereby reducing the qualification requirements for investors and investors,and thus for this type of financing requirements of the need for a new division and definition.In accordance with the principle of protecting the interests of investors at the same time,clear the equity of all platforms for the standardization and legalization.On this basis,respectively,the issuer,investors and the platform itself to further assess the audit obligations.