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Article NO. Content

Title:

Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx  CH

Amended Date: 2023.12.11 (Articles 14 amended,English version coming soon)
Current English version amended on 2022.07.13 
Article 15     When a foreign issuer applies to be listed on the emerging stock market, the submitted financial report shall be the one for the most recent year, audited and attested by CPAs. When 45 days have elapsed after the end of the fiscal half year at the time of the foreign issuer's application to be listed on the emerging stock market, the foreign issuer shall additionally submit the financial report for the second quarter of the year, reviewed by CPAs.