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Relevant Laws

Title:Taiwan Stock Exchange Corporation Rules for Regulating TWSE Primary Listed Companies and Taiwan Innovation Board Primary Listed Companies After Listing (2022.09.21)
Article 7     When a TWSE primary listed company and a TIB primary listed company prepares or restates annual, first quarter, second quarter, or third quarter financial reports under the mutatis mutandis application of Article 36 of the Securities and Exchange Act pursuant to Article 165-1 of the same Act or pursuant to Article 6 of the Enforcement Rules for the same Act, or when it prepares, updates, corrects, or restates financial forecasts pursuant to the Regulations Governing the Publication of Financial Forecasts of Public Companies, the TWSE may conduct a review of the relevant data.