Article NO. Content


Taiwan Stock Exchange Corporation Procedures for the Review of Financial Reports of TWSE Secondary Listed Companies Receipts 

Amended Date: 2018.04.27 
Categories: Primary Market > Management > Secondary Listings
Article 5     When the TWSE reviews the financial reports of a TWSE secondary listed company and the ROC CPA's review reports, the TWSE secondary listed company shall cooperate with the TWSE and with TWSE-designated attorneys, CPAs, or other professionals or institutions, in conducting special audits within or outside the territory of the Republic of China as the TWSE deems necessary. All fees for hiring the aforementioned professionals or institutions, and the expenses incurred by the TWSE or by the aforementioned professionals or institutions, shall be borne by the given TWSE secondary listed company.
    When the TWSE or TWSE-designated professionals or institutions perform audits on a TWSE secondary listed company pursuant to the preceding paragraph, the TWSE secondary listed company may not refuse, impede, or evade any examinations performed, and shall provide account books, forms/statements, documents, or other required materials to the TWSE or the aforementioned professionals or institutions within the designated time limit.
    The TWSE-designated professionals or institutions conducting a special audit under the preceding paragraph shall prepare a special audit report and submit it to the TWSE along with the related materials set out in the preceding paragraph, and the TWSE, after undertaking an analysis, will report to the competent authority.