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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Rules for Regulating TWSE Primary Listed Companies and Taiwan Innovation Board Primary Listed Companies After Listing  CH

Amended Date: 2024.01.12 (Articles 4, 8, 10, 12, 17 amended,English version coming soon)
Current English version amended on 2022.09.21 
Categories: Primary Market > Management > Primary Listings
Article 8     The scope of review by the TWSE in connection with the financial reports listed in the preceding article shall be CPA audit or review reports and financial statements. In the case of financial forecasts, it shall be CPA review reports, pro forma financial reports, financial forecast statements, summaries of significant accounting policies, and summaries of major accounting assumptions.