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Taiwan Stock Exchange Corporation Procedures for the Review of Annual Reports of Listed Companies  CH

Amended Date: 2022.07.13 
Categories: Primary Market > Management > Auditing and Review
Article 1     These Procedures are established in accordance with Article 47 of the Operating Rules of the Taiwan Stock Exchange Corporation and Letter No. 90-Taiwan-Financial-Securities-I-001226 of the Securities and Futures Commission, Ministry of Finance.
Article 2     The TWSE shall, before 20 July at the latest, receive all annual reports of TWSE listed companies, check each item on the annual reports review checklist to ascertain whether each company under review have prepared the annual reports pursuant to the Regulations Governing Information to be Published in Annual Reports of Public Companies, and produce a review conclusion. The TWSE shall report said conclusion to the competent authority before 15 November and issue a circular letter on a regular basis to the TWSE listed companies as a reference for improvement.
Article 3     If the TWSE discovers, in reviewing the annual report of a TWSE listed company, that the report was not prepared in accordance with the Regulations Governing Information to be Published in Annual Reports of Public Companies, it shall issue a letter requiring the company to supplement or correct the report within five days after receipt of the letter, and to upload information relating to the supplementation or correction in the form of an electronic file to the TWSE-designated online information reporting system. the TWSE shall also treat the circumstance as an "other event having a material impact on shareholders' equity" and bring the matter to the attention of investors in accordance with the TWSE Procedures for Verification and Disclosure of Material Information of Companies with Listed Securities.
Article 4     If TWSE listed companies that fail to submit annual reports or to prepare annual reports pursuant to the regulations fail to make supplementation or correction within the prescribed time limit as requested in writing by the TWSE, the TWSE will handle the cases in compliance with the Operating Rules and report the review conclusion under Article 2 to the competent authority.
Article 5     These Procedures shall take effect after having been submitted to and approved by the competent authority. Subsequent amendments thereto shall be effected in the same manner