上海随缘企业登记北京时间2020年4月6日，跟谁学就投资者关于公司2020年4月3日向美国证券交易委员会（SEC）提交的2019财年年度报告中的常见质疑做出解答。
问：德勤会计师事务所出具的审计意见书是否是标准的、无保留的审计意见书？，
答：是的如德勤会计师事务所签署的审计意见书所述，财务报表在所有重大方面公允列报了截至2018年12月31日和2019年12月31日公司的财务状况 。以及截至本报告所述期间的三年经营业绩和现金流量(一九二零九年十二月三十一日) ！符合美国普遍接受的会计原则，
问：为什么德勤会计师事务所（特殊普通合伙）出具的审计意见书没有就财务报告内部控制的有效性发表任何意见？ ，
答：由于公司于2019年6月在纽约证券交易所上市，并成为SEC报告公司。因此在成为SEC报告公司一年后 ！才有资格成为超大型上市公司(Large Accelerated Filers ，LAF)或大型上市公司。这是由美国证券法界定的 ！
因此根据2002年《萨班斯-奥克斯利法案》第404（c）节，公司免于注册会计师事务所对公司财务报告内部控制的证明和报告要求。新上市的首次发行人通常在首次公开募股后的第一份年度报告中采用这种豁免 ！
问：公司计划何时进行SOX 404内部控制审计？ ，
答：公司已开始为SOX 404内部控制审计做准备 ，公司预计将在2021年提交的2020财年20-F表年度报告中。列入其注册会计师事务所关于公司财务报告内部控制的认证和报告 ！
问：与2019年11月注册后续发售中使用的招股说明书相比 ，为什么年度报告中的主要股东名单似乎要短得多？ 。
答：在年度报告中 ，只需披露公司在最近的实际可行日期中识别出的持股5%以上的股东 。
跟谁学回应年报质疑:审计意见措辞与友商不同！因享受萨班斯法案豁免_注册分公司_随缘企登
，在已登记的后续发行招股说明书中 ，本次发行的所有献售股东（Selling Shareholders） 。不论其在本公司的持股比例如何！均列在招股说明书的“主要股东和献售股东”部分，而拥有少于本公司5％的股东为之所以被列出。是因为他们是献售股东！
BEIJING，April 6。2020 /PRNewswire/ -- GSX Techedu Inc. (NYSE: GSX) ("GSX" or the "Company")！a leading online K-12 large-class after-school tutoring service provider in China，today provided answers to frequently asked questions on its annual report on Form 20-F for fiscal year 2019 filed with the SEC on April 3。2020.
Q. Is the audit opinion letter issued by Deloitte Touche Tohmatsu Certified Public Accountants LLP a standard ，unqualified audit opinion letter?
。A. Yes. As stated in the audit opinion letter signed by Deloitte Touche Tohmatsu Certified Public Accountants LLP，the financial statements present fairly 。in all material respects！the financial position of the Company as of December 31，2018 and 2019。and the results of its operations and its cash flows for each of the three years in the period ended December 31 ！2019in conformity with accounting principles generally accepted in the United States of America.，
Q. Why is it that the audit opinion letter issued by Deloitte Touche Tohmatsu Certified Public Accountants LLP does not include any opinion on the effectiveness of internal control over financial reporting?
A. As the Company was listed on NYSE and became a SEC reporting company in June 2019，it will not be eligible for being a large accelerated filer nor an accelerated filer until one year after it becomes a SEC reporting company。as each such term is defined under the U.S. securities law. Consequently！pursuant to Section 404(c) of the Sarbanes-Oxley Act of 2002 ，the Company is exempt from the registered public accounting firm attestation and reporting requirement on the internal control over financial reporting of the Company. Such exemption is commonly relied upon by newly listed first-time issuers in their first annual reports after the IPO. 。
Q. When does the Company plan to conduct SOX 404 internal control audit?，
A. The Company has begun to prepare for the SOX 404 internal control audit. The Company expects to include in its annual report on Form 20-F for fiscal year 2020，to be filed in 2021 。an attestation and report from its registered public accounting firm on the internal control over financial reporting of the Company.！
Q. Compared with the prospectus used in the registered follow-on offering in November 2019 ，why does the list of major shareholders in the annual report seem to be much shorter?
跟谁学回应年报质疑:审计意见措辞与友商不同 。因享受萨班斯法案豁免_注册分公司_随缘企登
！A. In the annual report ，the Company is only required to identify shareholders that are the beneficial owners of 5% or more of each class of the Company's voting securities as of the most recent practicable date.。
In the registered follow-on offering prospectus，all selling shareholders in the offering。regardless of their shareholding percentage in the Company ！were listed in the Principal and Selling Shareholders section of the prospectus，and the shareholders owning less than 5% of the Company were listed because they were selling shareholders in the offering. 。
#跟谁学回应2019年报质疑#，
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