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Article NO. Content

Title:

Regulations Governing Establishment of Internal Control Systems by Public Companies  CH

Amended Date: 2024.04.22 (Articles 8, 13, 39, 47 amended,English version coming soon)
Current English version amended on 2022.12.15 
Article 19     A public company shall submit to the FSC for recordation its next year's audit plan by the end of each fiscal year and a report on the execution of its previous year's annual audit plan within 2 months from the end of each fiscal year in the prescribed format via the internet-based information system.