Securities and Exchange Act Enforcement Rules Article 4
The financial report to be publicly disclosed under Article 36, paragraph 1 of the Act shall specify the following items, provided that where otherwise specified by an act or regulation, such other provision shall apply:1. The financial report for each fiscal year shall specify the name of the auditing accountant and his auditing opinion using the following words: "Unqualified Opinion Subsequent to Revision," "Unqualified Opinion," "Qualified Opinion," "Disclaimer of Opinion," or "Adverse Opinion." Any report containing an auditing opinion other than "Unqualified Opinion" shall specify the reasons for such opinion. 2. The quarterly financial report shall clearly specify the name of the reviewing accountant, and any special clarifying statement contained in the reviewing report. 3. In case the financial report is provided in concise form, such report shall clearly state the following words: "the financial report audited (or reviewed) by the accountant has been placed at the company for the shareholders to inspect, examine and/or copy."
中文原文 證券交易法施行細則第4條
依本法第三十六條第一項公告財務報告時，應載明下列事項。
但其他法令另有規定者，從其規定：
一、年度財務報告應載明查核會計師姓名及其查核意見為「無保留意見」、「修正式無保留意見」、「保留意見」、「無法表示意見」或「否定意見」之字樣；其非屬「無保留意見」查核報告者，並應載明其理由。
二、季財務報告應載明核閱會計師姓名及核閱報告所特別敘明事項。
三、財務報告屬簡明報表者，應載明「會計師查核（核閱）之財務報告已備置公司供股東查閱或抄錄」之字樣。
但其他法令另有規定者，從其規定：
一、年度財務報告應載明查核會計師姓名及其查核意見為「無保留意見」、「修正式無保留意見」、「保留意見」、「無法表示意見」或「否定意見」之字樣；其非屬「無保留意見」查核報告者，並應載明其理由。
二、季財務報告應載明核閱會計師姓名及核閱報告所特別敘明事項。
三、財務報告屬簡明報表者，應載明「會計師查核（核閱）之財務報告已備置公司供股東查閱或抄錄」之字樣。