36. The practice of accounting services in China is allowed only in the form of partnerships or limited liability companies, established and run by Certified Public Accountants (CPAs) licensed by the Chinese authorities. Foreigners can sit the Chinese national accountancy examination. Foreign accounting firms are permitted to affiliate with Chinese firms and enter into contractual agreements with their affiliated firms in other WTO Members. Accounting firms can engage in taxation and management consulting services. 37. The practice of engineering services in China is allowed in the form of wholly foreign-owned enterprises. Foreign suppliers shall be registered architects/engineers or enterprises engaged in architectural/engineering/urban planning services in their home country. The examination for survey and design engineers is not open to foreigners. China has not concluded mutual recognition agreements on qualifications in engineering design with other countries or regions nor has it autonomously recognized engineering design qualifications obtained in other countries or regions. 38. Most of the pipeline trunk network in China belongs to three SOEs, which are listed on the Hong Kong, China stock market and have foreign shareholders. Foreign participation is allowed; the 2017 Investment Catalogue classifies pipelines as an "encouraged industry" and allows wholly foreign-owned pipelines, subject to a national security review. A third party access pilot regime was established in 2014 for a test period of five years.