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Article 10
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Within 3 months after the end of each fiscal year, a securities firm shall file with the TPEx the annual financial reports audited and attested by CPAs.
A securities firm shall, by the 7th day of each month, submit to the TPEx a monthly accounting summary for the preceding month.
The period for which a securities firm keeps its account books and relevant source documents, vouchers, ledgers and statements, and contracts shall comply with the Business Entity Accounting Act, and also shall be subject mutatis mutandis to the Required Periods for Preservation of Accounting Statements and Vouchers by Securities Firms Trading on the TPEx.
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