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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
6     An approved assurance institution should act in accordance with the following requirements when there are changes to its staff:
  1. When there is a new CPA or lead verifier, the person must satisfy the qualification requirements under these Guidelines, and the assurance institution that they are affiliated with should file an application with the TWSE and TPEx by submitting an application form and the attachments.
  2. In the event of a reduction of staff, the assurance institution that the former staff was affiliated with is required to report the reduction to the TWSE and TPEx within 10 days from the date of reduction.