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Article 37
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To perform audit and attestation of the financial reports referred to in Article 36, a CPA shall require approval from the Competent Authority. Regulations governing the approval procedures shall be prescribed by the Competent Authority.<br/>Except as otherwise provided by the Certified Public Accountant Act or other laws, a CPA performing an audit and attestation under the preceding paragraph shall do so in compliance with the audit and attestation regulations promulgated by the Competent Authority.<br/>If there is any error or omission by a CPA in performing the attestation referred to in paragraph 1, the Competent Authority may impose any of the following sanctions, according to the seriousness thereof:<br/>1. Warning.<br/>2. Suspension from practicing any attestation under this Act for a period of two years.<br/>3. Voidance of their approval to perform attestation.<br/>The financial reports referred to in paragraph 1 of Article 36 shall be placed at the company's office and branches for inspection or copying by shareholders and creditors.
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