print time:2024/05/05 15:36
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 29
Except as otherwise provided by the FSC, the time period covered by a special audit of a public company's internal control systems by CPAs shall be consistent with the time period covered in its Internal Control System Statement.