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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies  CH

Amended Date: 2020.10.30 (Articles 24 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 10     When a financial holding company prepares its annual and semi-annual financial reports, same-period financial statements of the financial holding company and its subsidiaries shall undergo a CPA audit; when the holding company prepares its first-quarter and third-quarter financial reports, same-period financial statements shall undergo a CPA review.