Regulations Governing the Preparation of Financial Reports by Securities Firms Article 32

Law:: Regulations Governing the Preparation of Financial Reports by Securities Firms
Chinese:: 證券商財務報告編製準則第32條

A securities firm preparing and disclosing information on matters specified in Articles 28 through 31 of these Regulations shall request its attesting CPAs to issue a review opinion on these matters in accordance with the Directions for Review of Other Disclosures in Financial Reports.The matters for compliance for the issuing of a review opinion by the attesting CPAs under the preceding paragraph shall be separately prescribed by the FSC.

中文原文證券商財務報告編製準則第32條

證券商依第二十八條至第三十一條規定編製、揭露之事項，應依財務報告其他揭露事項複核要點之規定，洽簽證會計師出具複核意見。
有關前項會計師出具複核意見應遵循事項，由本會另定之。

English translation for reference only; the Chinese text prevails. Not legal advice.