Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant 

Amended Date： 2022.12.27 
Article 10 When engaged to audit financial statements, a CPA shall observe the provisions in TWSA 250," Consideration of Laws and Regulations in an Audit of Financial Statements," about evaluating the auditee's compliance with laws and regulations.