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Article NO. Content


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

Amended Date: 2018.11.08 
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.
The format of the audit report set forth in the preceding paragraph shall be laid down by the central competent authority.