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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 3 When an audited company or limited partnership (hereinafter referred to as auditee) changes its CPA, the successor CPA shall act in accordance with provisions in TWSA 201A, "Communication between Successor and Predecessor Auditors," and make liaison with the former CPA.