Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 15
With respect to subsequent events occurring to an audited entity after the balance sheet date, a CPA shall, in accordance with TWSA560, ascertain whether events of material significance have been adjusted or a disclosed in the financial statements.
中文原文 會計師查核簽證財務報表規則（911108訂定）第15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。