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Amendments
Title：
Taiwan Stock Exchange Corporation Procedures for Review of Financial Reports of Listed Companies
CH
Amended Date：
2024.01.12 (Articles 3, 5, 7 amended,English version coming soon)
Current English version amended on 2020.03.10
Categories：
Primary Market > Management > Auditing and Review
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Chinese
Title：
Taiwan Stock Exchange Corporation Procedures for Review of Financial Reports of Listed Companies(2008.09.04)
Date：
2019.09.10
2018.04.27
2017.04.10
2015.09.02
2013.12.30
2013.12.04
2013.01.23
2012.03.23
2011.08.18
2010.10.13
2009.03.30
2008.10.03
2008.09.04
2007.03.29
Article 2
These Procedures govern the review of the annual, semi-annual, and quarterly financial reports forwarded pursuant to Article 36, paragraph 4 of the Securities and Exchange Act, or restated pursuant to Article 6 of the Securities and Exchange Act Enforcement Rules, and of the financial forecasts and relevant documents prepared, updated, corrected, or restated pursuant to the Regulations Governing the Publication of Financial Forecasts of Public Companies ("the Regulations") by a listed company. These Procedures do not apply to foreign issuers.
Except for Article 11, these procedures shall apply to the financial forecasts submitted for review by a listed company for its initial public offering.