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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications  CH

Amended Date: 2019.07.18 
Categories: Primary Market > Review
Article 10     Summary financial data and financial statements within the last five years (supplementing Article 27 and Article 28 of the Prospectus Regulations):
  1. If the financial reports of the domestic issuing company for the last seven consecutive years after the public issue or those of the Foreign Issuing Company for the last seven consecutive years were audited and certified by the same accountant, the company shall explain the reasons for not changing the accountant, independence of the current certified accountant, along with specific measures taken by the company to reinforce the accountant's independence in certification.
  2. The Foreign Issuing Company may present summary financial data for the most recent three years only.
  3. The financial statements presented by the Foreign Issuing Company shall be the consolidated financial statements for the most recent two years and most recent period as audited or reviewed by the accountant.