print time：2024/05/18 23:40
Article NO. Content
Title：
Regulations Governing Establishment of Internal Control Systems by Public Companies
Amended Date：
2024.04.22 (Articles 8, 13, 39, 47 amended,English version coming soon)
Current English version amended on 2022.12.15
Article 26
The purpose for a CPA to conduct a special audit of a public company's internal control systems is to inform the company's interested persons of whether the company's internal control systems are effectively designed and operating.