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Article NO. Content

Title：

Directions for Secondary Reviews of Financial Reports of Companies with a Secondary Listing on the Exchange (or OTC) Market  CH

Amended Date： 2012.12.13 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
2     When a Certified Public Accountant (CPA) licensed in the Republic of China (ROC) is engaged to provide an opinion on the differences between the accounting principles applied in the financial reports of a foreign company with a secondary listing on the ROC exchange (or OTC) market and those of the ROC, and the impact of such differences on its financial reports (below, "accounting principle differences and impacts"), the CPA shall conduct the necessary secondary review procedures in accordance with regulations and provide a secondary review report.