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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 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 6 Unless otherwise provided in the laws or regulations, a CPA shall conduct the business of auditing and attesting to financial reports of public companies in accordance with the Standards on Auditing (TWSA).<br/>The audit report issued for auditing and attestation referred to in the preceding paragraph shall state the name, address, and telephone number of the CPA firm, the reference number of the FSC approval letter, and the name, and signature or seal, of the auditor, and the date; if the CPA firm is an incorporated CPA firm, it shall also affix its seal.