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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 4 If any item in the financial statements of an auditee for a given period requires adjustment as a result of a CPA audit or a determination by the competent authority for the given accounting event, and if no such adjustment has been made by the time the CPA performs an audit for the ensuing period, the CPA shall request the auditee to make the adjustment or otherwise an explanation to be given in a financial statement footnote, except where the entity only needs to reclassify the item on the financial statements or provide a footnote that no adjustment to any book entry is necessary.