Securities and Exchange Act Article 37

To perform audit and attestation of the financial reports referred to in Article 36, a CPA shall require approval from the Competent Authority. Regulations governing the approval procedures shall be prescribed by the Competent Authority.Except as otherwise provided by the Certified Public Accountant Act or other laws, a CPA performing an audit and attestation under the preceding paragraph shall do so in compliance with the audit and attestation regulations promulgated by the Competent Authority.If there is any error or omission by a CPA in performing the attestation referred to in paragraph 1, the Competent Authority may impose any of the following sanctions, according to the seriousness thereof:1. Warning.2. Suspension from practicing any attestation under this Act for a period of two years.3. Voidance of their approval to perform attestation.The financial reports referred to in paragraph 1 of Article 36 shall be placed at the company's office and branches for inspection or copying by shareholders and creditors.