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Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant  CH

Amended Date： 2022.12.27 
Article Content Content Search Article No. Search Amended Article Legislative History Chinese
Article 14 With respect to subsequent events occurring to an auditee after the balance sheet date, a CPA shall, in accordance with TWSA 560, "Subsequent Events," ascertain whether events of material significance have been adjusted or disclosed in the financial statements.