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Article 25
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When a securities underwriter is engaged to handle matters relating to the offering, issuing, TWSE listing, or TPEx listing of securities, the assessment report, conclusion opinion and relevant information provided by it shall not have any of the following conditions:<br/>1. The content contains any false information, concealment, or other circumstance sufficient to mislead others.<br/>2. The principal content contains any material omission or obvious error sufficient to affect investment judgment.<br/>3. Failing to prepare working papers or failing to keep working papers in accordance with regulations.<br/>4. The issuer violates Article 7 or 8 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers or Article 8 of the Regulations Governing the Offering and Issuance of Overseas Securities by Issuers, and its application shall be rejected; however, if the underwriter can prove that they have exercised reasonable due care, this does not apply.<br/>5. The underwriter fails to conduct necessary guidance and assessment on major items that require assessment, resulting in material difference between the assessment conclusions and the facts.<br/>6. After the assessment report or conclusion opinion is submitted, and before the prospectus is printed and published, if the company has a condition that will materially affect shareholders' interests or the price of securities under Article 36, paragraph 2, subparagraph 2 of the Securities and Exchange Act and the underwriter does not immediately carry out supplementation and updating.<br/>7. Violating other securities laws and regulations or other relevant laws and regulations.
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