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Article NO. Content

Title:

Expert Opinion Issuance Guidelines  CH

Amended Date: 2023.04.24 
Article 23     The synopsis of an opinion shall include, as a minimum:
  1. principal’s name, contents of the engagement, and laws and regulations and article numbers being relied on, with an outline of the basis on which the opinions are developed and of the conclusions;
  2. name and address of the institution of the expert;
  3. signature or stamp of the expert;
  4. date of the opinion.