There isn't much information available since Alibaba gave US full audit access on year ago [1].
Logically, I can't see alibaba opposing to auditing (delisting or not collaborating would have a very bad impact on share price). And since they gave full access, they might be fine.
On the other hand (call me a conspirator), I see in US interest to delist Alibaba to pursue his battle against China.
What do you think?
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