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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 4 When an audited entity replaces its CPA, the predecessor and successor CPA shall act in accordance with Article 43, paragraph 3 of the CPA Act and with TWSA201A. If the successor CPA discovers any disagreement between the predecessor CPA and the audited entity, the successor CPA shall record in detail in the audit documentation the reasons for asserting any opinion.