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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date： 2026.08.18 (Articles 4, 6, 10, 13, 16, 18, 20, 24, 31, 33 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article Content Chapter Content Search Article No. Search Legal Basis Legislative History Chinese
Article 26     A Bank preparing financial reports and making disclosures in accordance with the provisions of this chapter shall seek a certified public accountant to issue a review opinion, in accordance with other regulations governing key points for examination of disclosure items for financial reports.

Relevant Laws：