• Font Size：
  • S
  • M
  • L
友善列印
WORD

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 Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Article 25     The engagement of a CPA by a public company, or the appointment thereof by the FSC pursuant to Article 38-1 of the Act, to conduct a special audit of the company's internal control systems shall be governed by these Regulations and other applicable laws and regulations; matters not provided for therein shall be handled in accordance with the Standards on Assurance Engagements issued by the Accounting Research and Development Foundation (the "Standards on Assurance Engagements").

Relevant Laws：