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Article NO. Content

Title：

Taiwan Stock Exchange Corporation Procedures for the Review of Financial Reports of TWSE Secondary Listed Companies Receipts  CH

Amended Date： 2026.01.09 (Articles 4 amended,English version coming soon)
Current English version amended on 2018.04.27 
Categories： Primary Market > Management > Secondary Listings
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 2     The financial reports of a TWSE secondary listed company that are reviewed by the TWSE include the financial reports of all periods, review reports by ROC CPAs, and the working papers of the CPAs that performed the reviews.