Group 1 - The Ministry of Finance of China has jointly developed guidelines for corporate sustainable disclosure and anti-money laundering management for accounting firms [1][2] - The sustainable disclosure guidelines include eight sections related to the value chain and emphasize the need for companies to reassess their sustainable risks and opportunities in the event of significant changes [1] - The guidelines aim to inform various stakeholders, including governments and other interested parties, about the actual and potential impacts of corporate activities on economic, social, and environmental sustainability [1] Group 2 - The anti-money laundering management measures consist of five chapters and thirty-two articles, requiring accounting firms to establish internal controls that align with their risk profiles [2] - Accounting firms must regularly identify and assess money laundering risks and implement appropriate risk management measures based on these assessments [2] - Enhanced due diligence measures are mandated for clients from high-risk countries, those under investigation for money laundering, and politically exposed persons, among others [2]