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Article NO. Content

Title：

Regulations Governing Establishment of Internal Control Systems by Public Companies  CH

Amended Date： 2024.04.22 
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Article 26 The purpose for a CPA to conduct a special audit of a public company's internal control systems is to inform the company's interested persons of whether the company's internal control systems are effectively designed and operating.