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Article 3
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The TWSE, within three working days from the deadline for public announcement and filing of financial reports of TWSE secondary listed companies, shall individually review the publicly announced and filed content of the financial reports, based on the items to be reviewed in the Checklist for Formal Review of Financial Reports of TWSE Secondary Listed Companies, and shall further requisition the review CPA's working papers, then individually review the content of the working papers based on the items to be reviewed in the Checklist for Formal Review of the Review CPA's Working Papers for Financial Reports of TWSE Secondary Listed Companies.
The TWSE shall regularly summarize and report to the competent authority, by the tenth day of each month, the status of its formal review of the public announcement and filing of financial reports of TWSE secondary listed companies for the preceding month, and by the tenth day of the following month, after summarizing and reporting the formal reviews under the preceding paragraph, shall report to the competent authority the results of its formal review of the working papers of the CPA that performed the review.
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