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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 28 Dollar amounts in financial statements shall be based on figures audited by a CPA. The dollar amounts need only be expressed in units of NT$1000, rounded to the nearest thousand, unless otherwise stated by laws and regulations or otherwise requested by the engaging party.