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Laws

Title：

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

Announced Date： 1983.07.07
Amended Date： 2024.02.02 (Articles 3, 4, 5, 6 amended,English version coming soon)
Current English version amended on 2020.10.26 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Content Article In Change6. Articles 3 to 5, 7, and 10, and Attachment 1 of Article 3 amended, and Attachment 2 of Article 7 added, per 26 October 2020 Order No. Financial-Supervisory-Securities-Auditing-1090364941 of the Financial Supervisory Commission
Content Article In Change 5. Article 11 amended and issued 16 May 2008 per Order No. Financial-Supervisory-Securities-VI-09700200932 of the Financial Supervisory Commission, Executive Yuan
4. Articles 3 and 7 amended and issued 29 June 1999 per Order No. (88) Taiwan-Finance-Securities-VI-02445 of the Securities & Futures Commission, Ministry of Finance
3. Amended and issued 27 September 1994 per Letter No. (83) Taiwan-Finance-Securities-VI-01876 of the Securities and Exchange Commission, Ministry of Finance
2. Article 5 amended and issued 30 July 1985 per Letter No. (74) Taiwan-Finance-Securities-I-1342 of the Securities and Exchange Commission, Ministry of Finance
Content 1. Adopted and issued 7 July 1983 per Letter No. (72) Taiwan-Finance-Securities-I-1482 of the Securities and Exchange Commission, Ministry of Finance