Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 31
The "financial statements" referred to in these Regulations include the following statements and footnotes thereto:1. Balance sheet.2. Comprehensive income statement.3. Statement of changes in owners' equity.4. Cash flow statement.Each page of the balance sheet, comprehensive income statement, statement of owners' equity, and cash flow statement referred to in the preceding paragraph shall be signed or sealed by a responsible person, managerial officer, and in-charge accountant as representatives of the audited entity.For the first, second, and third quarter financial reports of the audited entity that are required to be reviewed by a CPA and publicly announced and registered pursuant to Article 36 of the Securities and Exchange Act, the CPA also shall review the interim financial reports of the major subsidiaries of the audited entity. If the CPA expresses a qualified conclusion in a review report because the financial reports or related information of a non-major subsidiary have not been reviewed, the CPA in the interim review reports must specify the amounts of the unreviewed assets, liabilities, and comprehensive income, and the proportions that they constitute of each of those amounts in the financial reports.
中文原文 會計師查核簽證財務報表規則（911108訂定）第31條
本規則所稱之財務報表，包括下列各表及其附註：
一、資產負債表。
二、綜合損益表。
三、權益變動表。
四、現金流量表。
前項之資產負債表、綜合損益表、權益變動表及現金流量表，應由代表受查者之負責人、經理人及主辦會計人員逐頁簽名或蓋章。
受查者依證券交易法第三十六條規定公告申報經會計師核閱之第一季、第二季及第三季財務報告，會計師亦應核閱受查者重要子公司之期中財務報告。
會計師若對非重要子公司之財務報告及有關資訊未經核閱而出具保留結論之核閱報告者，須於期中核閱報告中說明未經核閱之資產、負債與綜合損益之金額及其占財務報告各該項金額之比例。
一、資產負債表。
二、綜合損益表。
三、權益變動表。
四、現金流量表。
前項之資產負債表、綜合損益表、權益變動表及現金流量表，應由代表受查者之負責人、經理人及主辦會計人員逐頁簽名或蓋章。
受查者依證券交易法第三十六條規定公告申報經會計師核閱之第一季、第二季及第三季財務報告，會計師亦應核閱受查者重要子公司之期中財務報告。
會計師若對非重要子公司之財務報告及有關資訊未經核閱而出具保留結論之核閱報告者，須於期中核閱報告中說明未經核閱之資產、負債與綜合損益之金額及其占財務報告各該項金額之比例。