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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 36 CPAs discovering defects when conducting special audits of internal control systems of a public company shall issue internal control system recommendations in the prescribed format, for reference by the audited company to take corrective measures.