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Article NO. Content


Taiwan Stock Exchange Corporation Operational Guidelines for Follow-up, Assessment, and Guidance in Regard to Securities Firm Audit Deficiencies  CH

Amended Date: 2002.02.01 
Categories: Market Supervision > Regulation of Securities Firms
Article 2     For the purposes of these Operational Guidelines, "securities firm audit deficiency" means a following matter found in a general audit (including routine and selective audits) of a securities firm conducted by the Taiwan Stock Exchange Corporation (TSEC) or a routine audit of a securities firm conducted by the GreTai Securities Market (GTSM): a violation of a law or a regulation applicable to the centralized securities market, a deficiency in finances or operations, or a rating of the securities firm's internal auditing operations (including self-auditing operations at a securities firm's branch office) as "substandard".