Goto Main Content
:::

Chapter Law Content

Chapter IV Audit Reports
Article 29
After completion of an audit of financial statements in accordance with these Regulations and other applicable requirements, an audit report shall be issued in accordance with the TWSA.
Article 30
In addition to the information required by the TWSA, an audit report shall also contain the following:
1. The names of laws and regulations under which the audit work is performed and the financial statements are prepared.
2. The name, location, and telephone number of the accounting firm.