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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 32 A securities firm preparing and disclosing information on matters specified in Articles 28 through 31 of these Regulations shall request its attesting CPAs to issue a review opinion on these matters.<br/>The matters for compliance for the issuing of a review opinion by the attesting CPAs under the preceding paragraph shall be separately prescribed by the FSC.

Relevant Laws：