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 
    After completing the secondary review procedures specified in the preceding paragraph, the CPA licensed in the ROC shall produce a secondary review report (the standard report form shown in Appendix 1, Form 1). Given any of the following circumstances, however, an explanation shall be provided in the middle section and appropriate amendments made to the content of the opinion section (Appendix 1, Forms 2 and 3):
  1. The auditing and attesting CPA does not meet the independence requirements of the International Ethics Standards Board for Accountants (IESBA).
  2. The scope of the CPA's secondary review has been restricted.
  3. An error is found or full disclosure has not been made in accordance with the laws of the foreign company's home country.
  4. Supplementary disclosures of relevant information have not been made pursuant to these Directions.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory