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Article 16
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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.
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