|
Article 3
|
As part of accessing the relevant working paper processed by certified public account, it should be verified if the certified public account has performed the audit or review in accordance with the Rules Governing Auditing and Certification of Financial Statements by Certified Public Accountants, and the Guidelines for Cases Processed by Certified Public Accountants. If a violation of the above regulations by the certified public accounts is identified, relevant fact and evidence specific to the case should be submitted to the competent authority for further action in accordance with the Certified Public Accountant Act, the Securities and Exchange Act or other applicable laws.
|
|