"After completion of the primary listing process, which is expected to occur prior to the end of 2022, Alibaba will become a dual-primary listed company on the New York Stock Exchange in the form of American Depositary Shares and on the Hong Kong Stock Exchange in the form of ordinary shares," the company stated. On July 29, the SEC added Alibaba, Mogo (MOGO), Cheetah Mobile ( CMCM ), and Boqii ( BQ ) to the provisional list of issuers identified under the HFCAA, or Holding Foreign Companies Accountable Act list. Under the HFCAA, the Public Company Accounting Oversight Board has the responsibility for determining that it is unable to inspect or investigate completely a registered public accounting firm or a branch or office of such a firm because of a position taken by an authority in a foreign jurisdiction. Issuers provisionally identified will have 15 business days to contact Commission staff if they believe they have been incorrectly identified, the SEC noted.