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Article In Change | 9. Name and full text of 33 articles amended and issued per 2 February 2024 Order No. Financial-Supervisory-Securities-Auditing-1130380406 of the Financial Supervisory Commission; for enforcement from the date of issuance (Original name: Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants) |
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8. Articles 5, 7, 9, 12-1, 18-1, 18-2, 20, 21, 27, and 29 amended and issued and Article 28-1 deleted per 24 January 2019 Order No. Financial-Supervisory-Securities-Auditing-1080300718 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exceptions of Article 20, paragraph 1, subparagraph 9 (the preamble and items 4 to 6, 11, and 14) and subparagraph 14, which shall enter into force from 1 July 2019
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7. Articles 20 and 29 amended and Articles 20-1 and 20-2 added per 13 August 2014 Order No. Financial-Supervisory-Securities-Auditing-1030029286 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 20, paragraph 3, subparagraphs 8 and 13, which shall enter into force from fiscal year 2015
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6. Articles 2-1, 8, 14, 20, 28-1, and 29 amended and issued per 30 December 2013 Order No. Financial-Supervisory-Securities-Auditing-1020052649 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 8, which shall enter into force from the fiscal year 2015, and Article 20, which shall enter into force from the fiscal year 2014
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5. Articles 2-1, 6, 12, 15, 17, 19, 20, 27, and 29 amended and issued, Articles 18-2 and 28-1 added, and Article 11 deleted, per 17 August 2012 Order No. Financial-Supervisory-Securities-Auditing-1010035642 of the Financial Supervisory Commission; for enforcement from the fiscal year 2013
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4. Articles 1, 3, 5, and 24 amended and issued per 16 May 2008 Order No. Financial-Supervisory-Securities-VI-09700200933 of the Financial Supervisory Commission, Executive Yuan; for enforcement from the date of issuance
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3. Articles 12, 20, and 29 amended and issued, and Articles 2-1 and 12-1 added, per 20 July 2007 Order No. Financial-Supervisory-Securities-VI-0960036754 of the Financial Supervisory Commission, Executive Yuan; for implementation from the date of issuance
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2. Articles 3, 4, 6, 12, 13, 14, 19, 20, 27, and 29 amended, Article 18-1 added, and Article 18 deleted, for issuance per 26 December 2005 Order No. Financial-Supervisory-Securitie-VI-0940006087 of the Financial Supervisory Commission, Executive Yuan; for implementation from 1 January 2006
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1. Full text of 29 articles adopted and issued per 8 November 2002 Order No. Taiwan-Finance-Securities-VI-0910148086 of the Securities and Futures Commission, Ministry of Finance; for implementation from the date of issuance
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