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Article 54
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The TPEx may, in coordination with the centralized securities depositary enterprise, audit a securities firm's handling of security token business, and the securities firm may not refuse to provide information or fail to cooperate with the investigation or audit.
When any deficiency is discovered, the TPEx may request the securities firm in writing to submit a corrective plan or an internal audit report.
When the TPEx deems necessary, it may require the securities firm to engage a CPA(s) designated by the TPEx to conduct a targeted examination within an audit scope designated by the TPEx, and to submit the results of the examination to the TPEx. The audit fees shall furthermore be borne by the securities firm.
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