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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 21 When engaged to perform an audit, a CPA shall, for information of continuing importance relating to the financial statements of the audited entity, establish relevant audit files cross-referenced to current audit files, which shall continue to be reviewed, and updated or supplemented with new information, in each subsequent audit.