JD.com, Inc., a leading e-commerce company, filed an amended annual report for the fiscal year ended December 31, 2022, with the U.S. Securities and Exchange Commission (SEC) on April 20, 2023. The amendment was made to address comments from the SEC staff regarding the original filing. The company restated sections concerning foreign jurisdictions that prevent inspections and exhibits. JD.com reported that it is no longer expected to be identified as a Commission-Identified Issuer under the Holding Foreign Companies Accountable Act (HFCAA) after the PCAOB's ability to inspect and investigate completely registered public accounting firms in China and Hong Kong was acknowledged. The company's filings also confirmed that no governmental entities in China have a controlling financial interest...Show More

JD.com, Inc., a leading e-commerce company, filed an amended annual report for the fiscal year ended December 31, 2022, with the U.S. Securities and Exchange Commission (SEC) on April 20, 2023. The amendment was made to address comments from the SEC staff regarding the original filing. The company restated sections concerning foreign jurisdictions that prevent inspections and exhibits. JD.com reported that it is no longer expected to be identified as a Commission-Identified Issuer under the Holding Foreign Companies Accountable Act (HFCAA) after the PCAOB's ability to inspect and investigate completely registered public accounting firms in China and Hong Kong was acknowledged. The company's filings also confirmed that no governmental entities in China have a controlling financial interest in JD.com, and none of the board members are officials of the Chinese Communist Party. The company's filings with the SEC subsequent to April 20, 2023, should be read in conjunction with the original filing. The amendment includes certifications required under the Sarbanes-Oxley Act of 2002. JD.com's business development continues to be robust, with strategic agreements and partnerships, such as the cooperation with Tencent and the acquisition of interests in various companies, indicating a focus on expanding its e-commerce and technological capabilities.