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Article 3
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The first time a joint CPA firm or incorporated CPA firm applies to conduct the auditing and attesting business for the financial report of a public company, it shall file the application and its attachments (Attachment 1) with the Financial Supervisory Commission ("FSC") for approval.
The application of a joint CPA firm shall be filed using that firm's name, and affixed with the signature or seal of that firm's responsible person.
The application of an incorporated CPA firm shall be affixed with the seal of that firm and the signature or seal of its chairperson.
If the application documentation of a joint CPA firm or incorporated CPA firm is incomplete and it cannot make supplementation in full by the deadline prescribed by the FSC, the FSC may reject its application.
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