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Relevant Laws

Title：Taiwan Stock Exchange Corporation Rules for Regulating TWSE Primary Listed Companies and Taiwan Innovation Board Primary Listed Companies After Listing (2022.09.21)
Article 15      The TWSE shall receive all the annual reports of TWSE primary listed companies and TIB primary listed companies by 20 July at the latest. The items in the checklist for review of annual reports will be checked individually within five days thereafter to ascertain whether the annual reports were prepared pursuant to the Regulations Governing Information to be Published in Annual Reports of Public Companies, and the TWSE will produce review results.
    The TWSE will report the results of review of annual reports in the preceding paragraph to the competent authority before 15 November each year and send periodic letters to notify the TWSE primary listed company and the TIB primary listed company for their reference and improvement.
Article 23     The TWSE will take prompt measures upon discovering any of the following circumstances when auditing the internal control system of a TWSE primary listed company or a TIB primary listed company:
  1. Upon discovery of a material irregularity for which an in-depth audit is necessary, the company shall be listed as an audit target for financial reports.
  2. Upon discovery of a material irregularity or violation of applicable provisions of the TWSE Operating Rules, the prescribed measures shall be taken and a report submitted to the competent authority.
  3. Upon discovery of a material deficiency or upon the occurrence of any event under the subparagraphs of Article 43 of the Regulations for the Establishment of Internal Control Systems by Public Companies, the TWSE, where necessary, may submit a report to the competent authority, which may request the audited company to engage a certified public accountant to conduct a special audit and issue an audit report. If the CPA is found upon review to have failed to abide by Section III (Special Audits by Certified Public Accountants) of Chapter III of the Regulations for the Establishment of Internal Control Systems by Public Companies, the TWSE may request the CPA in writing to pay attention and take action, with a copy forwarded to the competent authority.