IBM is allowing certain countries, including China, to review its product source code for identifying any security flaws in its software.
The company said in a statement that strict procedures are in place within these technology demonstration centres to ensure that no software source code is released, copied or altered in any way.
"IBM does not provide government access to client data or back doors into our technology," the company added.
Citing people familiar with the matter, the Wall Street Journal reported that IBM was allowing officials from China’s Ministry of Industry and Information Technology to examine its source code.
The move would make IBM the first US technology firm to comply with Beijing’s recent demands for reviewing source code.
Last week, IBM partnered with 21Vianet Group to brings its Bluemix cloud platform to China.
The US and China are accusing each other over hacking and Internet theft. Hackers in China are suspected of conducting a massive data breach in the US, compromising the personal information of millions of government employees.