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Laws Information

Title：	Taiwan Stock Exchange Corporation (“TWSE”) Procedures for the Review of Internal Control System Reports Issued by Certified Public Accountants
Am Date：	2013-01-23
Legislative History：	Articles 1 amended on January 23, 2013, per Public Announcement No. 2013-Taiwan-Stock-Listing-1-1020001320 of the Taiwan Stock Exchange Corporation; for implementation from the start of the fiscal year of 2013. Approved for recordation per January 18, 2013, Letter No. Financial-supervisory-Securities-Trading-101-005637 of the Financial Supervisory Commission, Executive Yuan.

Attachment

Appendix 1-Certified Public Accountant Checklist on the Audit and Review of the Internal Control Systems of Companies Applying for Listing

Transaction

Amended

Article 1
These Procedures are adopted for the purposes of implementing the review of internal control reports issued by certified public accountants ("CPAs"), promote the effectiveness of auditing, enhance the quality of the review, and identify responsibilities, pursuant to the Public Company Internal Control System Establishment Guidelines (the "Guidelines") promulgated and implemented by the competent authority and Article 6 of the TWSE Procedures for Review of Securities Listings.