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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 8 When initially engaged to audit financial statements, a CPA shall, for its audits on opening balances, perform necessary audit procedures and issue an appropriate audit opinion in accordance with TWSA510.