| Article 8 |
The joint CPA firm or incorporated CPA firm of CPAs conducting the business of auditing and attesting to financial reports of public companies shall participate in the regularly scheduled peer reviews held by the National Federation of Certified Public Accountants Association of the R.O.C. ("NFCPAA").<br/>The method by which the peer reviews of the preceding paragraph are conducted, and any change to that method, shall be drafted by the NFCPAA and reported to the FSC for approval. |
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