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友善列印
WORD

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 4 Where the audited company is a company as set forth in Paragraph 2, Article 20 of the Act, the company shall first have its financial statements audited and attested by a certified public accountant pursuant to Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accounts and generally accepted auditing standards.
A certified public account engaged to provide auditing and attestation of financial statements of a company as set forth in the preceding paragraph shall file an annual statement of attestation within the time limit set by the competent authority. Such annual statement shall include being engaged to provide auditing and attestation pursuant to provisions of Article 5, if any.