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Taiwan Stock Exchange Corporation Procedures for Accessing Working Paper of Securities Firm’s Financial Statements Audited and Certified by Certified Public Accountant  CH

Amended Date: 2023.04.24 
Categories: Market Supervision > Regulation of Securities Firms
Article 1     These Procedures are established in accordance with Article 23, paragraph 1, Article 34, paragraph 1, subparagraphs 7 and 8 of the Rules Governing Stock Exchanges, and the requirements of the 2 August 2002 Letter No. Taiwan-Finance-Securities-II-0910004142 of the Securities and Futures Commission, Ministry of Finance.
Article 2     When a securities firm has one of the following circumstances, the TWSE may access the working paper processed by the certified public accountant:
  1. Is subject to the special inspection by the TWSE due to a circumstance under Article 3 of the TWSE Regulations Governing Special Inspection of and Guidance to Securities Firms.
  2. When reviewing the financial statements, the TWSE discovers material irregularities, and after the securities firm has provided additional information, the TWSE finds it necessary to conduct further investigations.
  3. Other circumstances under which the TWSE is acting in accordance with the instructions of the competent authority or when the TWSE finds it necessary.
Article 3     As part of accessing the relevant working paper processed by certified public account, it should be verified if the certified public account has performed the audit or review in accordance with the Rules Governing Auditing and Certification of Financial Statements by Certified Public Accountants, and the Guidelines for Cases Processed by Certified Public Accountants. If a violation of the above regulations by the certified public accounts is identified, relevant fact and evidence specific to the case should be submitted to the competent authority for further action in accordance with the Certified Public Accountant Act, the Securities and Exchange Act or other applicable laws.
Article 4     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.