Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content


Directions for Secondary Reviews of Financial Reports of Companies with a Secondary Listing on the Exchange (or OTC) Market 

Amended Date: 2012.12.13 
    When a Certified Public Accountant (CPA) licensed in the Republic of China (ROC) is engaged to provide an opinion on the differences between the accounting principles applied in the financial reports of a foreign company with a secondary listing on the ROC exchange (or OTC) market and those of the ROC, and the impact of such differences on its financial reports (below, "accounting principle differences and impacts"), the CPA shall conduct the necessary secondary review procedures in accordance with regulations and provide a secondary review report.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory