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 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:
  1. 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.
  2. The engaging party's reasons for changing the reviewing CPA.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory