Article NO. Content

Title:

Regulations Governing Establishment of Internal Control Systems by Public Companies 

Amended Date: 2024.04.22 (Articles 8, 13, 39, 47 amended,English version coming soon)
Current English version amended on 2022.12.15 
Article 28     Except as otherwise provided by the FSC, the scope of special audits of internal control systems of a public company by CPAs shall be the internal control systems of the audited company with respect to external financial reporting and safeguarding of asset security.
    The term "safeguarding of asset security" referred to in the preceding paragraph means preventing unauthorized acquisition, use, and disposition of assets.