Securities and Exchange Act Article 32
If there is any misrepresentation or concealment in the material content of the prospectus referred to in the preceding Article, the following persons, within the scope of their responsibilities, shall be jointly and severally liable with the issuer to any bona fide counterparty for compensation for damage resulting therefrom:1. The issuer and its responsible person(s).2. Any employees of the issuer who has signed and affixed their seal on the prospectus to certify its accuracy in whole or in part.3. Any underwriter of the securities.4. Any CPA, lawyer, engineer, or any professional or technical person who has signed or affixed their seal to certify in whole or in part or to present their opinion on the correctness of the prospectus.With the exception of the issuer, the persons referred to in subparagraphs 1 through 3 of the preceding paragraph shall not be liable for compensation if they can prove that they exercised all due diligence, and that they had good cause to believe, with respect to portions of materials not certified by a person referred to in subparagraph 4, that there was no misrepresentation or concealment in the material content, or that they had good cause to believe, with respect to any certified portion, that it was true. The persons referred to in subparagraph 4 of the preceding paragraph also shall not be liable if they can prove that they exercised reasonable investigation and had good cause to believe that their certification or opinions were accurate.
中文原文 證券交易法第32條
前條之公開說明書，其應記載之主要內容有虛偽或隱匿之情事者，左列各款之人，對於善意之相對人，因而所受之損害，應就其所應負責部分與公司負連帶賠償責任：
一、發行人及其負責人。
二、發行人之職員，曾在公開說明書上簽章，以證實其所載內容之全部或一部者。
三、該有價證券之證券承銷商。
四、會計師、律師、工程師或其他專門職業或技術人員，曾在公開說明書上簽章，以證實其所載內容之全部或一部，或陳述意見者。
前項第一款至第三款之人，除發行人外，對於未經前項第四款之人簽證部分，如能證明已盡相當之注意，並有正當理由確信其主要內容無虛偽、隱匿情事或對於簽證之意見有正當理由確信其為真實者，免負賠償責任；前項第四款之人，如能證明已經合理調查，並有正當理由確信其簽證或意見為真實者，亦同。
一、發行人及其負責人。
二、發行人之職員，曾在公開說明書上簽章，以證實其所載內容之全部或一部者。
三、該有價證券之證券承銷商。
四、會計師、律師、工程師或其他專門職業或技術人員，曾在公開說明書上簽章，以證實其所載內容之全部或一部，或陳述意見者。
前項第一款至第三款之人，除發行人外，對於未經前項第四款之人簽證部分，如能證明已盡相當之注意，並有正當理由確信其主要內容無虛偽、隱匿情事或對於簽證之意見有正當理由確信其為真實者，免負賠償責任；前項第四款之人，如能證明已經合理調查，並有正當理由確信其簽證或意見為真實者，亦同。