This article is an on-site version of our FirstFT newsletter. Subscribe to our Asia, Europe/Africa or America edition to get it straight to your inbox every weekday morning (adsbygoogle = window.adsbygoogle || []).push({}); Good morning. US regulators will attempt to inspect Alibaba and Yum China’s Chinese audit files next month as part of a landmark agreement between Beijing and Washington, according to people familiar with the matter. The deal, agreed on Friday, will allow the US Public Company Accounting Oversight Board to examine for the first time the work of accounting firms in mainland China and Hong Kong. The agreement…