No. 20896
Promulgation Date 2025-04-01
Financial Services Commission
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Relationship to other Acts)
CHAPTER II COMPANIES AND AUDITORS
Article 4 (Companies subject to external audit)
Article 5 (Standards for accounting)
Article 6 (Responsibility for preparation, and submission, of financial statements)
Article 7 (Authority of parent company)
Article 8 (Operation of internal accounting control system)
Article 9 (Restriction on qualification of auditors)
Article 9-2 (Registration of auditors of stock-listed corporations and revocation thereof)
Article 10 (Appointment of auditors)
Article 11 (Designation of auditors by Securities and Futures Commission)
Article 12 (Reporting on appointment of auditor)
Article 13 (Dismissal of auditors)
Article 14 (Former auditor’s right to state opinion)
Article 15 (Termination of audit contract by auditor)
Article 16 (Standards for accounting audit)
Article 16-2 (Standard audit hours)
Article 17 (Quality control standards)
Article 18 (Preparation of audit report)
Article 19 (Audit working papers)
Article 20 (Confidentiality)
Article 21 (Authority of auditor)
Article 22 (Reporting of wrongful acts)
Article 23 (Submission of audit report)
Article 24 (Attendance at general meeting of shareholders)
Article 25 (Submission, keeping, and publication of business report by accounting corporation)
CHAPTER III SUPERVISION AND DISPOSITIONS
Article 26 (Supervision by Securities and Futures Commission)
Article 27 (Request for submission of data)
Article 28 (Protection of persons who report wrongful acts)
Article 29 (Measures on companies and auditors)
Article 30 (Publication of violations)
Article 31 (Liability for damages)
Article 31-2 (Sending records)
Article 32 (Accumulation of joint Fund for damages)
Article 33 (Payment and limit of joint fund)
Article 34 (Management of joint fund)
Article 35 (Penalty surcharges)
Article 36 (Imposition and collection of penalty surcharges)
CHAPTER IV SUPPLEMENTARY PROVISIONS
Article 37 (Special cases concerning companies without auditors appointed)
Article 38 (Entrustment of duties)
Article 38-2 (Accounting Day)
CHAPTER V PENALTY PROVISIONS
Article 39 (Penalty provisions)
Article 40 (Penalty provisions)
Article 41 (Penalty provisions)
Article 42 (Penalty provisions)
Article 43 (Penalty provisions)
Article 44 (Penalty provisions)
Article 45 (Confiscation)
Article 46 (Joint penalty provisions)
Article 47 (Administrative fines)
Article 48 (Concurrent punishment of imprisonment and fines)
ADDENDA <Act No. 15022, Oct. 31, 2017>
ADDENDA <Act No. 15040, Nov. 28, 2017>
ADDENDA <Act No. 15514, Mar. 20, 2018>
ADDENDUM <Act No. 17298, May 19, 2020>
ADDENDUM <Act No. 19217, Jan. 17, 2023>
ADDENDA <Act No. 19264, Mar. 21, 2023>
ADDENDA <Act No. 20055, Jan. 16, 2024>
ADDENDUM <Act No. 20896, Apr. 1, 2025>