Article NO. Content


Directions for Secondary Reviews of Financial Reports of Companies with a Secondary Listing on the Exchange (or OTC) Market 

Amended Date: 2012.12.13 
5     When the format of the major financial statements prepared by the foreign company pursuant to the laws of its home country and generally accepted accounting principles does not meet the requirements of the ROC, or when the application of different accounting principles has caused the monetary amounts stated under comprehensive income or under individual items in the balance sheet to meet the criteria for restating financial statements under Article 6 of the Securities and Exchange Act Enforcement Rules, the CPA licensed in the ROC shall adjust and prepare original and restated balance sheets (Appendix 2), comprehensive income statements (Appendix 3), and cash flow statements (Appendix 4) on behalf of the foreign company.