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Article NO. Content

Title：

Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants  CH

Amended Date： 2024.02.02 
Article Content Chapter Content Search Article No. Search Amended Article Legislative History Chinese
Article 13 A CPA shall communicate with those charged with governance of an audited entity in accordance with TWSA260, and if there is an audit committee, must document in the audit documentation the time, committee member(s), content, and results with respect to the communication with the audit committee.