金融監督管理委員會民國113年2月2日金管證審字第1130380406號

修正「會計師查核簽證財務報表規則」，名稱並修正為「會計師受託查核簽證財務報表規則」；修正「會計師辦理公開發行公司財務報告查核簽證核准準則」第4條、第5條、第6條條文及第3條附表1

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the amendment of \"Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants\", and the renaming of the Regulations as \"Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants\"; for the amendment on Article 4, 5 and 6 and Appendix 1 of Article 3 of \"Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies\"