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Laws

Title:

Taiwan Stock Exchange Corporation Regulations Governing the Handling of Errors by Certified Public Accountants in Auditing of Initial Applications for Market Listing  CH

Announced Date: 1996.09.09
Amended Date: 2024.01.12 (Articles 2 amended,English version coming soon)
Current English version amended on 2023.07.20 
Categories: Primary Market > Management > Auditing and Review
Content Article In Change11. Article 3-1 added per 20 July 2023 Letter No. Taiwan-Stock-Listing-I-1120012789 of the Taiwan Stock Exchange Corporation; for implementation from the date of announcement
Approved for recordation per 14 July 2023 Letter No. Financial-Supervisory-Securities-Trading-1120141064 of the Financial Supervisory Commission
Content Article In Change 10. Article 2 amended per 24 April 2023 Letter No. Taiwan-Stock-Listing-I-1120005564 of the Taiwan Stock Exchange Corporation; for implementation from the date of announcement
Approved for recordation per 6 April 2023 Letter No. Financial-Supervisory-Securities-Auditing-1110368174 of the Financial Supervisory Commission
Content Article In Change 9.Article 2 amended per 31 March 2021 Public Announcement No. Taiwan-Stock-Listing-II-1100005558 of the Taiwan Stock Exchange Corporation; for implementation from the date of announcement
Approved for recordation per 30 March 2021 Letter No. Financial-Supervisory-Securities-Corporate-1100334644 of the Financial Supervisory Commission
Content Article In Change 8.Articles 2 ~ 6 amended per 15 October 2019 Letter No. Taiwan-Stock-Listing-I-1080018252 of the Taiwan Stock Exchange Corporation; for immediate implementation.
Approved for recordation per 5 October 2019 Letter No. Financial-Supervisory-Securities-Corporate-1080134909 of the Financial Supervisory Commission.
Content Article In Change 7.Article 2 amended per 12 October 2016 Letter No. Taiwan-Stock-Listing-II-1050019773 of the Taiwan Stock Exchange Corporation; for immediate implementation.
Approved for recordation per 7 October 2016 Letter No. Financial-Supervisory-Securities-Corporate-1050035241 of the Financial Supervisory Commission.
Content Article In Change 6.Articles 1 and 2 amended per 16 May 2008 Letter No. Taiwan-Stock-Listing-0971701591 of the Taiwan Stock Exchange Corporation; for implementation from the date of public announcement.
Approved for recordation per 29 April 2008 Letter No. Financial-Supervisory-Securities-I-0970016742 and 15 May 2008 Letter No. Financial-Supervisory-Securities-I-0970024182 of the Financial Supervisory Commission, Executive Yuan.
5.Articles 2-5 amended per 13 December 2004 Letter No. Taiwan-Stock-Listing-0930032147 of the Taiwan Stock Exchange Corporation; for implementation from 1 January 2005.
Approved for recordation per 6 December 2004 Letter No. Financial-Supervisory-Securities-I-0930154780 of the Financial Supervisory Commission, Executive Yuan.
4.Article 2 amended per 30 January 2003 Letter No. Taiwan-Stock-Listing-0920001649 of the Taiwan Stock Exchange Corporation; for implementation from the date of public announcement.
Approved for recordation per 20 January 2003 Letter No. Taiwan-Financial-Securities-I-0910169068 of the Securities and Futures Commission, Ministry of Finance.
3.Article 4 amended per 27 February 2001 Letter No. 90-Taiwan-Stock-Listing-004544 of the Taiwan Stock Exchange Corporation; for implementation from the date of public announcement.
Approved for recordation per 27 February 2001 Letter No. 90-Taiwan-Financial-Securities-I-107064 of the Securities and Futures Commission, Ministry of Finance.
2.Amended per 2 November 1998 Letter No. 87-Taiwan-Stock-Listing-36761 of the Taiwan Stock Exchange Corporation.
Approved for recordation per 6 October 1998 Letter No. 87-Taiwan-Financial-Securities-I-77838 of the Securities and Futures Commission, Ministry of Finance.
1.Adopted per 9 September 1996 Letter No. 85-Taiwan-Stock-Listing-18295 of the Taiwan Stock Exchange Corporation.
Approved for recordation per 3 September 1996 Letter No. 85-Taiwan-Financial-Securities-I-52187 of the Securities and Futures Commission, Ministry of Finance.