Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 34

An FCM preparing and disclosing information on matters specified in Articles 30 through 33 of these Regulations shall request its attesting CPAs to issue a review opinion.The matters for compliance for the issuing of a review opinion by the CPAs under the preceding paragraph shall be separately prescribed by the FSC.
中文原文 期貨商財務報告編製準則第34條
期貨商依第三十條至第三十三條規定編製、揭露之事項,應洽簽證會計師出具複核意見。
有關前項會計師出具複核意見應遵循事項,由本會另定之。

English translation for reference only; the Chinese text prevails. Not legal advice.