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Article NO. Content

Title：

Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies  CH

Amended Date： 2024.02.02 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 2 The financial report of a public company shall be jointly audited and attested to by two or more practicing certified public accountants (CPAs) of a joint CPA firm or incorporated CPA firm pursuant to Article 15 of the Certified Public Accountant Act.