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Article NO. Content

Title：

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

Amended Date： 2022.12.30 (Articles 4, 6, 14, 19, 20, 21, 22, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
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.