Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
When the foreign company changes its reviewing CPA in the ROC, the successor CPA shall inquire with the predecessor about information on the engaging party for use as a reference in deciding whether to accept the engagement. An inquiry usually includes the following matters:
- Whether there is a discrepancy in opinion with respect to accounting principles or any other major matters between the predecessor reviewing CPA and the company's management.
- The engaging party's reasons for changing the reviewing CPA.