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Article NO. Content

Title：

Directions for Secondary Reviews of Financial Reports of Companies with a Secondary Listing on the Exchange (or OTC) Market  CH

Amended Date： 2012.12.13 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
6     The secondary review report produced by the CPA licensed in the ROC shall be bound into a single volume in order of the following items, with a table of contents and page numbers on its front page:
  1. The secondary review report by the CPA licensed in the ROC.
  2. The major financial statements for the most recent year with monetary amounts converted into New Taiwan Dollars.
  3. The audit reports of foreign CPAs (Chinese translation).
  4. Financial statements and related notes or appendices (Chinese translation).
  5. The audit reports of foreign CPAs (in the original language).
  6. Financial statements and related notes or appendices (in the original language)