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Article NO. Content


Taiwan Stock Exchange Corporation Directions for Auditing Internal Control Systems of Listed Companies  CH

Amended Date: 2022.05.04 
Categories: Primary Market > Management > Auditing and Review
Article 2     Except where otherwise prescribed by act, regulation, or rule, these Directions shall apply to all TWSE audits of the implementation of internal control systems of listed companies. Where any applicable provision of law on which these Directions are based is amended, such amended provision shall govern. These Directions do not apply to listed companies operating financial, insurance, or securities business, or to foreign issuers.