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Chapter Content

Title：

Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants  CH

Amended Date： 2024.02.02 
Article Content Chapter Content Search Article No. Search Amended Article Legislative History Chinese 
   Chapter IV Audit Reports
Article 29After completion of an audit of financial statements in accordance with these Regulations and other applicable requirements, an audit report shall be issued in accordance with the TWSA.
Article 30In addition to the information required by the TWSA, an audit report shall also contain the following:
1. The names of laws and regulations under which the audit work is performed and the financial statements are prepared.
2. The name, location, and telephone number of the accounting firm.