• Font Size：
  • S
  • M
  • L

Amendments

Title：

Taiwan Stock Exchange Corporation Rules for Regulating TWSE Primary Listed Companies and Taiwan Innovation Board Primary Listed Companies After Listing  CH

Amended Date： 2024.08.09 (Articles 11 amended,English version coming soon)
Current English version amended on 2024.01.12 
Categories： Primary Market > Management > Primary Listings
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Taiwan Stock Exchange Corporation Rules for Regulating TWSE Primary Listed Companies and Taiwan Innovation Board Primary Listed Companies After Listing(2023.11.13)
Date：
Article 4     In the listing year and in the following two fiscal years, or in the three fiscal years following the second year after listing in the case of a TIB primary listed company, a TWSE primary listed companyor a TIB primary listed company, when submitting the hardcopies of the annual report, shall also file the CPA special audit report of the previous year on the TWSE-designated information reporting system.
    The provisions of the preceding paragraph shall apply mutatis mutandis to a TWSE primary listed company or a TIB primary listed company if, after the expiration of the time period set out in the preceding paragraph, it voluntarily engages a CPA to conduct a special audit of its internal control system.
    A CPA engaged to conduct a special audit of the internal control system of a TWSE primary listed company or a TIB primary listed company shall conduct the audit in compliance with the provisions of Chapter III, Section III of the Regulations Governing the Establishment of Internal Control Systems by Public Companies.