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Article NO. Content

Title：

Regulations Governing the Publication of Financial Forecasts of Public Companies  CH

Amended Date： 2013.12.31 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 16     The financial forecast may be submitted for review by a CPA in accordance with Statement of Auditing Standards No. 19 issued by the Accounting Research and Development Foundation of the ROC.
    Where the financial forecast is submitted to a CPA for review under the preceding paragraph, it shall be reviewed by the same CPA that audited and attested the financial report; provided, this restriction shall not apply where the CPA has changed due to internal staff adjustments at an accounting firm.