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Article NO. Content


Taiwan Stock Exchange Corporation Procedures for Review of Financial Reports of Listed Companies  CH

Amended Date: 2024.01.12 (Articles 3, 5, 7 amended,English version coming soon)
Current English version amended on 2020.03.10 
Categories: Primary Market > Management > Auditing and Review
Article 3     The scope of review for the financial reports referred to in the preceding paragraph shall be the financial reports audited or reviewed by a certified public accountant (CPA) and financial statements, and the scope of review for financial forecast shall be CPA review reports, expected financial reports, financial forecast declaration, summary of significant accounting policies, and summary of major basic accounting assumptions.