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Article NO. Content

Title：

Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies  CH

Amended Date： 2024.02.02 (Articles 3, 4, 5, 6 amended,English version coming soon)
Current English version amended on 2020.10.26 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 2     The financial report of a public company shall be jointly audited and attested to by two or more practicing certified public accountants (CPAs) of a joint CPA firm or incorporated CPA firm pursuant to Article 15 of the Certified Public Accountant Act.