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Article NO. Content

Title：

Directions for the Implementation of Assurance Institutions for the Sustainability Report of TWSE/TPEx Listed Companies  CH

Amended Date： 2024.04.23 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
2     The CPA and the accounting firm that the CPA is affiliated with accepting an assurance engagement on the sustainability metrics by industry under Article 4, Paragraph 2 of the Governing Rules shall satisfy the following qualifications and criteria:
  1. The accounting firm must satisfy the following requirements:
    1. Has established a sustainable development-related department for two years or more.
    2. Has two years or more of experience in relevant assurance of or assistance in sustainability reports.
    3. Has established a quality control system that shall comply with the quality control guidelines for accounting firms published by the Accounting Research and Development Foundation (ARDF).
  2. The CPA must have the following qualifications:
    1. Has two years or more of experience in conducting assurance of or assistance in sustainability reports.
    2. Has attended courses on regulations for sustainability reports or assurance guidelines for more than 20 hours in the most recent two years.

Relevant Laws：