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Article NO. Content

Title:

Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company  CH

Amended Date: 2018.11.08 
Article 3 The company shall have the reports and statements prepared and placed in its main office and the competent authority may, at any time or from time to time, send its officer(s) to examine, or may require, by an order, the company to submit filings, within a given time limit, such reports and statements.
For the purpose of enforcing provisions prescribed in Paragraph 4, Article 20 of the Act, the competent authority may commission, under law, private entities or individuals to perform a part of its duties.
For the filings prescribed in Paragraph 1, the company may entrust certified public accountants or lawyers to submit the filings with a power of attorney attached thereto.