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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 2 Unless otherwise required by another competent authority for a given accounting event, a certified public accountant (CPA) engaged to audit and attest financial statements shall do so in accordance with these Regulations. Matters not provided herein shall be subject to the Standards on Auditing (TWSA) issued by the Accounting Research and Development Foundation.<br/>Where the relevant competent authority adopts special provisions for a special industry, the regulation of audit and attestation services for that industry shall be subject to those provisions.