“…The FVM has many advantages that belong to finite difference and FEMs, such as, it is easy to set up and implement, conserve mass locally and the FVM also can treat the complicated geometry and general boundary conditions flexibly. For the incompressible flow, we can refer to the combination of FVM with stabilized method [2,36,39], with multiscale enrichment method [50,51], with adaptive mesh [33], with the immersed-boundary method [43] for the Navier-Stokes equations, [40,41] for the viscoelastic equations and [42] for the Boussinesq equations et al For the incompressible MHD equations, several efficient FVMs have been designed and implemented in recent years, such as the divergence-free semi-implicit FVM [18], the finite volume spectral element method [45], the high-order central essentially nonoscillatory (ENO) scheme [47], the divergence-free weighted essentially nonoscillatory (WENO) reconstruction-based scheme [55] and the references therein. Due to the nonlinearity and coupling of variables, up to the knowledge of Web of Science, the published papers of FVM for the incompressible MHD equations mainly concentrated on the design of numerical schemes, while the rigorous theoretical analysis results are still lacking.…”