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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 29     Except as otherwise provided by the FSC, the time period covered by a special audit of a public company's internal control systems by CPAs shall be consistent with the time period covered in its Internal Control System Statement.