Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 14
With respect to subsequent events occurring to an auditee after the balance sheet date, a CPA shall, in accordance with TWSA 560, "Subsequent Events," ascertain whether events of material significance have been adjusted or disclosed in the financial statements.
中文原文 會計師查核簽證財務報表規則（901219訂定）第14條
會計師對受查者資產負債表日後所發生之期後事項，應依審計準則560號「期後事項」規定，查明所發生之重大事項是否已於財務報表調整或揭露。