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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 6     The following items shall be included in an audit:
  1. An explanation of the impact on the company of the reasons for which it was subject to the audit, and the company's response measures.
  2. The attesting CPA's opinions on relevant matters, when necessary.
  3. Any violation of the securities-related laws or regulations found during the audit.
  4. Any measures adopted by the TWSE.
  5. Suggestions to the competent authority.
    Attention shall be given to the following matters in the audit:
  1. Whether investment in derivatives is duly disclosed.
  2. Whether there is any irregularity in trading with related parties.
  3. Whether there is any lending to others for any reason other than as necessary for company business transactions.
  4. Whether there is any irregularity in the purchase or sale of block assets.
  5. Whether any endorsement or guarantee is made for others for any reason other than as necessary for company business transactions.
  6. Whether the operations of the board of directors comply with regulations.
  7. Progress on improving any deficiencies, or follow-up review of any irregularities, listed in the previous review.
    If any violation of securities-related laws or regulations is found during the audit, [the TWSE] shall issue a letter notifying the listed company to make improvements. If the circumstances are severe, the TWSE may issue a letter requiring the company to send personnel to attend education classes held by an organization designated by the competent authority, and forward a copy of the letter to the organization. If the company does not send the personnel to attend the classes, the TWSE may, depending on the nature of the deficiencies, list the company as a priority subject for auditing in subsequent substantive reviews of financial reports, routine regulation or regulation by exception, or internal control system audit.