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Article 25
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If the TWSE deems necessary, with respect to financial reports, financial forecasts, annual reports to shareholders, internal control systems, and analysis and audits of material events, the TWSE primary listed company or the TIB primary listed company shall conduct a special audit within or outside of Taiwan in full cooperation with the TWSE or with an attorney, CPA, or other professional individual or organization appointed by it, and shall provide all such information as may be required by the TWSE or the aforementioned professional individual or organization. The costs for hiring the professional individual or organization, and the fees and expenses incurred by the TWSE or the professional individual or organization, shall be the responsibility of the TWSE primary listed company or the TIB primary listed company.
When the TWSE or its appointed professional individual or organization conducts an audit of a TWSE primary listed company or a TIB primary listed company under the preceding paragraph, the company may not refuse, impede, or evade the audit and shall produce account books, forms/statements, documents, or all other information as may be required within the specified time limit to the TWSE or the aforementioned professional individual or organization.
With respect to the implementation of the special audit referred to in paragraph 1, the TWSE-appointed professional individual or organization shall prepare special audit reports and submit them together with the relevant information and materials referred to in the preceding paragraph to the TWSE for reporting to the competent authority after analysis.
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