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Article 4
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In the listing year and in the following two fiscal years, or in the three fiscal years following the second year after listing in the case of a TIB primary listed company, a TWSE primary listed company or a TIB primary listed company, when submitting the hardcopies of the annual report, shall also publish the CPA special audit report of the previous year on the TWSE-designated information reporting website and file the hardcopy version.
The provisions of the preceding paragraph shall apply mutatis mutandis to a TWSE primary listed company or a TIB primary listed company if, after the expiration of the time period set out in the preceding paragraph, it voluntarily engages a CPA to conduct a special audit of its internal control system.
A CPA engaged to conduct a special audit of the internal control system of a TWSE primary listed company or a TIB primary listed company shall conduct the audit in compliance with the provisions of Chapter III, Section III of the Regulations Governing the Establishment of Internal Control Systems by Public Companies.
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