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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 5 Under any of the following circumstances, the FSC may deny approval for an application to conduct the business of auditing and attesting to financial reports of public companies:<br/>1. Non-compliance with the provisions of the preceding article.<br/>2. It is found that the quality management system of the CPA firm is not effectively implemented, without legitimate reason.<br/>3. A practicing CPA has violated laws or regulations, or the CPA code of professional ethics, and the circumstances are serious.

Relevant Laws：