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Article 9
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If, after the formal examination, any of the matters listed in Article 7, paragraph 1 is found, [the TWSE] shall, within 3 business days after the deadline for the submission of financial reports, summarize and report such finding to the competent authority.
After the companies for review are selected pursuant to Article 4, paragraph 2, [the TWSE] shall, within 20 days after the deadline for the submission of financial reports, submit the name of the companies and the reason for writing special project reports to the competent authority for recordation, and shall complete the special project reports within 45 days thereafter, and then submit the reports to the competent authority for recordation. If, however, the case audited is complex and requires longer time, [the TWSE] may file with the competent authority for an approval to extend the auditing period, provided that the extension shall not be longer than 1 month.
Financial forecasts, or the explanation of changes filed pursuant to the Regulations, shall be summarized and filed with the competent authority on the day when the listed company forwards its financial reports, or by the tenth day of the following month after the day when the information is filed. If [the TWSE] cannot summarize and file with the competent authority within the prescribed time limit, it may specify the reasons in the information summary, and complete the verification within 2 months, and report to the competent authority separately.
Where a listed company does not forward its financial reports, or the restated, corrected, or updated financial forecasts within the time limit as prescribed by the preceding paragraph, the time limit for the substantive examination shall commence from the day the company forwards the reports or forecasts.
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