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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date： 2025.02.07 (Articles 14, 28, 29, 31-1 amended,English version coming soon)
Current English version amended on 2024.01.24 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 13 Unless otherwise required by the FSC, the records retention period for the financial reports identified in these Regulations, or for the accounting documents, journals, ledgers, deeds, vouchers, and books based on which the financial reports are prepared, shall be subject to the Business Accounting Act.