| Article 2 |
When a securities firm has one of the following circumstances, the TWSE may access the working paper processed by the certified public accountant:
- Is subject to the special inspection by the TWSE due to a circumstance under Article 3 of the TWSE Regulations Governing Special Inspection of and Guidance to Securities Firms.
- When reviewing the financial statements, the TWSE discovers material irregularities, and after the securities firm has provided additional information, the TWSE finds it necessary to conduct further investigations.
- Other circumstances under which the TWSE is acting in accordance with the instructions of the competent authority or when the TWSE finds it necessary.
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