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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 5 If any item in the financial statements of an audited entity for a given period requires adjustment as a result of a CPA audit or a determination by the competent authority for the given accounting event, and if no such adjustment has been made by the time the CPA performs an audit for the ensuing period, the CPA shall request the adjustment to be made or otherwise an explanation to be given in a financial statement footnote, except where the entity only needs to reclassify the item on the financial statements or provide a footnote that no adjustment to any book entry is necessary.