Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 25
This English translation was last updated on 2026-02-05, but the Chinese text was amended on 2026-10-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
An insurance enterprise preparing and disclosing information on matters specified in this chapter shall request its CPA to issue a review opinion in accordance with the Directions for Review of Other Disclosures in Financial Reports.
中文原文 保險業財務報告編製準則第25條
保險業依本章編製、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。