Article 24
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A company conducting initial public issuance of its stock, or a public company, shall conduct annual self-inspection of the design and operating effectiveness of its internal control systems, and publicly announce and report the Internal Control System Statement on the websites designated by the SFC within four months from the end of each fiscal year in the prescribed format. The Internal Control System Statement referred to in the preceding paragraph shall be published in the company's annual report, public offering and issuance prospectus, and other prospectuses in compliance with relevant regulations.
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