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Article NO. Content


Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date: 2020.03.23 (Articles 18, 33 amended,English version coming soon)
Current English version amended on 2003.06.02 
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.