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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 Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 5 Prior to filing with the competent authority, the audited company may engage a certified public account to have the reports and statements audited pursuant to Article 6 through Article 8 and prepare an audit report.<br/>The format of the audit report set forth in the preceding paragraph shall be laid down by the central competent authority.

Relevant Laws：