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Article NO. Content


Taiwan Stock Exchange Corporation Directions for the Particulars to be Disclosed in Pro Forma Financial Statements Prepared by a Transferee Company of a Demerger in an Application for TWSE Listing  CH

Amended Date: 2024.01.12 (Articles 9 amended,English version coming soon)
Current English version amended on 2014.12.15 
Categories: Primary Market > Management > Information Disclosure
Article 9     A CPA shall issue an auditor's report based upon the audit results of the Pro Forma Financial Statements in accordance with the FASB Statement No. 28. and prepare the audit working paper in accordance with FASB Statement No. 3.