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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 27 The "financial statements" referred to in these Regulations include the following statements and footnotes thereto:<br/>1.Balance sheet.<br/>2.Comprehensive income statement.<br/>3.Statement of changes in owners'' equity.<br/>4.Cash flow statement.<br/>Each page of the balance sheet, comprehensive income statement, statement of owners'' equity and cash flow statement referred to in the preceding paragraph shall be signed or sealed by the director who is authorized represent the auditee, managerial officer, and in-charge accountant.