Regulations Governing the Preparation of Financial Reports by Securities Firms Article 31
A securities firm shall disclose the following information regarding its attesting CPAs (external auditors):1. Information on professional fees:A. The securities firm shall disclose the amounts of the audit fees and non-audit fees paid to the attesting CPAs and to the CPA firm to which they belong and to any affiliated enterprises as well as the details of non-audit services. "Audit fees" means professional fees paid by the securities firm to its attesting CPAs for audits, reviews, and secondary reviews of financial reports, and reviews of financial forecasts.B. When the securities firm changes its CPA firm and the audit fees paid for the financial year in which the change took place are lower than those paid for the financial year immediately preceding the change, the amount of the audit fees before and after the change and the reason shall be disclosed.C. When the audit fees paid for the current financial year are lower than those paid for the immediately preceding financial year by 10 percent or more, the amount and percentage of and reason for the reduction in audit fees shall be disclosed.2. Information on change in attesting CPAs: If a securities firm changed its attesting CPAs during the most recent 2 financial years or any subsequent interim period, it shall disclose the following information:A. Regarding the former attesting CPAs:a. Date of and reason for the change in attesting CPAs, together with a description of whether the attesting CPAs or the securities firm terminated or discontinued the engagement.b. If the former attesting CPAs issued an audit report during the most recent 2 years containing an opinion other than an unqualified opinion, state the opinion and reason.c. Indicate whether there were any disagreements between the securities firm and the former attesting CPAs on accounting principles or practices, financial report disclosure, and auditing scope or procedure. If any such disagreements did exist, the securities firm shall describe in detail the nature of each such disagreement, how the securities firm addressed them (including whether the securities firm has authorized the former attesting CPAs to respond fully to the inquiries of the successor attesting CPAs concerning such above-mentioned disagreements), and the final results.d. Indicate whether the former attesting CPAs advised the securities firm that it lacked the sound internal controls necessary to develop reliable financial reports.e. Indicate whether the former attesting CPAs advised the securities firm that the attesting CPAs were unable to rely on the securities firm's written representations, or was unwilling to be associated with the financial reports prepared by the securities firm.f. Indicate whether the former attesting CPAs advised the securities firm that the scope of the audit must be expanded, or there was information showing that an expanded audit might impact the reliability of either a previously issued financial report or the financial report to be issued, but due to the change of the attesting CPAs or for any other reason, the former attesting CPAs did not expand the scope of the audit.g. Indicate whether the former attesting CPAs advised the securities firm that information has come to the attesting CPAs' attention that might impact the reliability of either a previously issued financial report or the financial report to be issued, but due to the change of the attesting CPAs or for any other reason, the former attesting CPAs did not address the issue.B. Regarding the successor attesting CPAs:a. Names of the successor CPA firm and the attesting CPAs, and date of engagement.b. If prior to the formal engagement of the successor attesting CPAs, the securities firm consulted the new attesting CPAs regarding the accounting treatment of or application of accounting principles to a specific transaction, or the type of audit opinion that might be rendered on the securities firm's financial report, the securities firm shall disclose the issues that were the subjects of those consultations and the consultation results.c. The securities firm shall consult and obtain written views from the successor attesting CPAs regarding the matters on which the securities firm disagreed with the former attesting CPAs, and disclose information on these views.C. The securities firm shall by letter provide the former attesting CPAs with a copy of the disclosures it is making in response to item A and item B (c), and advise the attesting CPAs of the need to respond by letter within 10 days should the attesting CPAs disagree on any such matters. The securities firm shall disclose the content of the reply letter from the former attesting CPAs.3. Where the securities firm's chairperson, general manager, or any managerial officer in charge of finance or accounting matters has in the most recent year held a position at the CPA firm of its attesting CPAs or at an affiliated enterprise of such CPA firm, the name and position of the person, and the period during which the position was held, shall be disclosed. The term "affiliated enterprise" of the CPA firm of the attesting CPAs means an enterprise in which the attesting CPAs of the CPA firm to which the attesting CPAs belong hold more than 50 percent of the shares, or of which they hold more than half of the directorships, or any company or institution listed as an affiliated enterprise in the external publications or printed materials of the CPA firm of the attesting CPAs.
中文原文 證券商財務報告編製準則第31條
證券商應揭露下列有關簽證會計師之資訊：
一、公費資訊：
（一）給付簽證會計師與其所屬事務所及關係企業之審計公費與非審計公費之金額及非審計服務內容。
所稱審計公費係指證券商給付簽證會計師有關財務報告查核、核閱、複核及財務預測核閱之公費。
（二）更換會計師事務所且更換年度所給付之審計公費較更換前一年度之審計公費減少，應揭露更換前後審計公費金額及原因。
（三）審計公費較前一年度減少達百分之十以上，應揭露審計公費減少金額、比例及原因。
二、更換會計師資訊：證券商如在最近二年度及其期後期間有更換會計師情形，應揭露下列事項：
（一）關於前任會計師：1.更換會計師之日期及原因，並說明係會計師主動終止委任或不再接受委任，或證券商主動終止委任或不再繼續委任。
2.前任會計師最近二年內曾簽發無保留意見以外之查核報告書者，其意見及原因。
3.證券商與前任會計師間就會計原則或實務、財務報告之揭露及查核範圍或步驟等事項有無不同意見，如有不同意見時，應詳細說明每一不同意見之性質，及證券商之處理方法（包括是否授權前任會計師充分回答繼任會計師針對上述不同意見之相關詢問）與最後之處理結果。
4.前任會計師曾通知證券商缺乏健全之內部控制制度，致其財務報告無法信賴者。
5.前任會計師曾通知證券商，無法信賴證券商之聲明書或不願與證券商之財務報告發生任何關聯者。
6.前任會計師曾通知證券商必須擴大查核範圍，或資料顯示如擴大查核範圍可能使以前簽發或即將簽發之財務報告之可信度受損，惟因更換會計師或其他原因，致該前任會計師未曾擴大查核範圍者。
7.前任會計師曾通知證券商基於所蒐集之資料，已簽發或即將簽發之財務報告之可信度可能受損，惟由於更換會計師或其他原因，致該前任會計師並未對此事加以處理者。
（二）關於繼任會計師：1.繼任會計師事務所名稱、會計師姓名及委任之日期。
2.證券商正式委任繼任會計師之前，如曾就特定交易之會計處理方法或適用之會計原則及對其財務報告可能簽發之意見，諮詢該會計師時，應就其諮詢事項及結果加以揭露。
3.證券商應就與前任會計師間不同意見之事項，諮詢並取得繼任會計師對各該事項之書面意見加以揭露。
（三）證券商應就第一目及前目之3所規定事項函送前任會計師，並通知前任會計師如有不同意見時，應於十日內函復。
證券商應將前任會計師之復函加以揭露。
三、證券商之董事長、總經理、負責財務或會計事務之經理人，最近一年內曾任職於簽證會計師所屬事務所或其關係企業者，應揭露其姓名、職稱及任職於簽證會計師所屬事務所或其關係企業之期間。
所稱簽證會計師所屬事務所之關係企業，係指簽證會計師所屬事務所之會計師持股超過百分之五十或取得過半數董事席次者，或簽證會計師所屬事務所對外發布或刊印之資料中列為關係企業之公司或機構。
一、公費資訊：
（一）給付簽證會計師與其所屬事務所及關係企業之審計公費與非審計公費之金額及非審計服務內容。
所稱審計公費係指證券商給付簽證會計師有關財務報告查核、核閱、複核及財務預測核閱之公費。
（二）更換會計師事務所且更換年度所給付之審計公費較更換前一年度之審計公費減少，應揭露更換前後審計公費金額及原因。
（三）審計公費較前一年度減少達百分之十以上，應揭露審計公費減少金額、比例及原因。
二、更換會計師資訊：證券商如在最近二年度及其期後期間有更換會計師情形，應揭露下列事項：
（一）關於前任會計師：1.更換會計師之日期及原因，並說明係會計師主動終止委任或不再接受委任，或證券商主動終止委任或不再繼續委任。
2.前任會計師最近二年內曾簽發無保留意見以外之查核報告書者，其意見及原因。
3.證券商與前任會計師間就會計原則或實務、財務報告之揭露及查核範圍或步驟等事項有無不同意見，如有不同意見時，應詳細說明每一不同意見之性質，及證券商之處理方法（包括是否授權前任會計師充分回答繼任會計師針對上述不同意見之相關詢問）與最後之處理結果。
4.前任會計師曾通知證券商缺乏健全之內部控制制度，致其財務報告無法信賴者。
5.前任會計師曾通知證券商，無法信賴證券商之聲明書或不願與證券商之財務報告發生任何關聯者。
6.前任會計師曾通知證券商必須擴大查核範圍，或資料顯示如擴大查核範圍可能使以前簽發或即將簽發之財務報告之可信度受損，惟因更換會計師或其他原因，致該前任會計師未曾擴大查核範圍者。
7.前任會計師曾通知證券商基於所蒐集之資料，已簽發或即將簽發之財務報告之可信度可能受損，惟由於更換會計師或其他原因，致該前任會計師並未對此事加以處理者。
（二）關於繼任會計師：1.繼任會計師事務所名稱、會計師姓名及委任之日期。
2.證券商正式委任繼任會計師之前，如曾就特定交易之會計處理方法或適用之會計原則及對其財務報告可能簽發之意見，諮詢該會計師時，應就其諮詢事項及結果加以揭露。
3.證券商應就與前任會計師間不同意見之事項，諮詢並取得繼任會計師對各該事項之書面意見加以揭露。
（三）證券商應就第一目及前目之3所規定事項函送前任會計師，並通知前任會計師如有不同意見時，應於十日內函復。
證券商應將前任會計師之復函加以揭露。
三、證券商之董事長、總經理、負責財務或會計事務之經理人，最近一年內曾任職於簽證會計師所屬事務所或其關係企業者，應揭露其姓名、職稱及任職於簽證會計師所屬事務所或其關係企業之期間。
所稱簽證會計師所屬事務所之關係企業，係指簽證會計師所屬事務所之會計師持股超過百分之五十或取得過半數董事席次者，或簽證會計師所屬事務所對外發布或刊印之資料中列為關係企業之公司或機構。