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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Procedures for Routine Regulation and Regulation by Exception Over Financial and Business Affairs of Listed Companies  CH

Amended Date: 2019.09.10 
Categories: Primary Market > Management > Auditing and Review
Article 10     When any material event occurs to a listed company, in addition to conducting verification and public disclosure in accordance with the TWSE Procedures for Verification and Disclosure of Material Information of Companies with Listed Securities , the TWSE personnel responsible for handling the case shall look into and analyze the material event, collect relevant materials and ascertain the circumstances and progress of the case, and when necessary produce an analysis report (in the format in attachment 5-1). In all cases except those in which no irregularity is found through the above procedures, an on-site audit of the company shall be conducted. The personnel handling the case shall write a project report after the audit is complete, and the report content shall include the following items:
  1. The cause of the material event of the listed company.
  2. The impact of the material event on the listed company, and the group, industry, and market to which it belongs.
  3. The listed company's response measures.
  4. The CPA's opinions on relevant matters, when necessary.
  5. Any violation of securities-related laws or regulations found during on-site audit.
  6. The measures adopted by the TWSE.
  7. Suggestions for the competent authority.