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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
4     A CPA approved to issue written opinions on sustainability metrics by industry is required to attend the courses on the regulations and assurance guidelines for sustainability reports for at least 10 hours every year. A CPA approved to issue written opinions on greenhouse gas assurance is required to attend courses on greenhouse gas for at least 10 hours every year. Information about continued training shall be reported to the TWSE and TPEx by the end of January of the following year.