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Article 6
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During the substantive review of financial reports or financial forecasts, a CPA shall be hired to provide opinions and the CPA's working papers may be requisitioned, when necessary. When a company is listed as a company that must be reviewed pursuant to Article 4, paragraph 2, subparagraph 2, item 5, the CPA's working papers shall be requisitioned, in order to find out whether the certifying CPA audits or reviews the company pursuant to the Regulations Governing Auditing and Certification of Financial Statements by Certified Public Accountants, and generally accepted auditing principles, or relevant Statements of Auditing Standards.
If the CPA is found to have violated the aforementioned regulations after review, the CPA may be requested in writing and pay attention and take action, and relevant factual evidence submitted to the competent authority on a case-by-case basis for further disciplinary actions pursuant to the CPA Act, Securities and Exchange Act, and relevant regulations.
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