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Article 14
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If any of the matters listed in Article 12, paragraph 1 are found during the formal examination, then the TWSE, within 3 business days after the deadline for the TWSE primary listed company’s or the TIB primary listed company’s submission of financial reports, will compile and report its findings to the competent authority.
After the companies for review are selected pursuant to Article 9, the TWSE shall, within 20 days after the deadline for the submission of financial reports, submit the name of the companies, and the reason for writing special project reports to the competent authority for recordation. Special project reports shall be completed within 45 days thereafter and then submitted for the competent authority's recordation. If the case audited is complex and requires longer time, [the TWSE] may file with the competent authority for an approval to extend the auditing period, provided that the extension shall not be longer than one month.
Financial forecasts, or explanations of changes filed pursuant to the Regulations Governing the Publication of Financial Forecasts of Public Companies, will be summarized and filed with the competent authority by the TWSE by the 10th day of the following month after the day when the TWSE primary listed company or the TIB primary listed company forwards its financial reports or the day when the information is filed. If the TWSE is unable to complete the summary and file it with the competent authority within the prescribed time limit, it may specify the reasons in the information summary and complete its verification within 2 months, then separately report to the competent authority.
When a TWSE primary listed company or a TIB primary listed company does not forward its financial reports, or its restated, corrected, or updated financial forecasts within the time limit prescribed in the preceding paragraph, the time limit for the substantive examination by the TWSE shall commence from the day the company forwards the reports or forecasts.
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