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If irregularities are found regarding the above, the TWSE may specially contact the CPA for additional explanation and, depending on the actual situation, further access the CPA's working paper to examine the irregularities, and determine whether the following provisions apply and deal accordingly:
- The TWSE's Rules Governing the Handling of Errors by Certified Public Accountants in the Auditing of Initial Stock Listing Applications
- Provisions under Article 9, Paragraph 1 of the TWSE Rules for Review of Securities Listings, advising against listing.
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