《外商投资建筑业企业管理规定》[英文版](2002年) (7)

(7) Balancesheetsandprofitandlossaccountsoftheinvestoroverthepastthreeyearsauditedbyacertifiedaccountantoranaccountingfirm.

Article 11 The applicant applying for foreign-invested construction enterprise qualifications shall submit the following documents to the relevant construction administration department: