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2
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The TWSE shall obtain from the company applying for listing an internally-audited internal control system statement, CPA audit report on project audit of internal control system and CPA checklist on the audit and review of the internal control systems of companies applying for listing (see Attachment 1), to ascertain if they are executed in accordance with the Guidelines. The TWSE shall accordingly fill out the TWSE's Opinion on CPA Internal Control System Reports" (see Attachment 2):
- Whether the audit report submitted includes the CPA's internal control system report, the company's internal control system statement, and the CPA checklist on the review and audit of the internal control systems of companies applying for listing;
- Whether there are major irregularities found in the CPA checklist on the review and audit of the internal control systems of companies applying for listing;
- if the applicant is a public company, whether it has submitted both an internal control system statement indicating the system has been effectively designed and enforced and an unqualified audit report;
- Whether the previously mentioned internal control system statement was co-signed by the company's responsible person, board and president/general manager;
- Whether the previously mentioned audit report was jointly reviewed and certified by more than two CPAs of an accounting firm.
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