Article NO. Content

Title：

Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants 

Amended Date： 2024.02.02 
Article 9 A CPA conducting an audit of group financial statements shall comply with the requirements of TWSA600 when the CPA audits the component entities included in the financial statements, or if the CPA plans to use the audit work of other CPAs.