TAI TPEX Major Information Disclosure


On Jun. 12, TAI TPEX revised procedures for disclosing information.


  • TAI TPEX amended 3 procedures - Procedures for accessing working paper of securities firm’s financial statements audited and certified by certified public accountant.
  • Procedures for verification and disclosure of material information of companies with TPEX listed securities, Procedures for the review of financial reports of TPEX listed firms.
  • Follows TAI FSC Feb. 2024 amended auditing rules for accountants, see #191690.
  • Amendments
  • Amend the procedures to align with the renaming of Regulations governing financial statement audit and attestation engagements of certified public accountants, #191690.
  • Stipulated that all TPEX-listed companies should organize or be invited to attend at least one legal person briefing meeting within the territory of Taiwan every year.
  • The Chairman and General Manager may also be assigned by the company to hold a press conference on major information at TAI TPEX; declaration form was revised.
  • Effectiveness
  • The amendments are effective from Jun. 12, 2024, except for procedures regarding material information disclosure, which will be effective from Jan. 1, 2025.

Regulators TAI FSC; TAI TPEX
Entity Types Auditor; B/D; Corp; Exch
Reference RF TPEX No. 11300628401, 6/12/2024, Lt FSC No. 1130345521, 5/27/2024;
Functions Accounting; Compliance; C-Suite; Financial; Legal; Operations; Reporting
Countries Taiwan
Category
State
Products Equity; Issuance/IPO; Securities
Regions AP
Rule Type Final
Rule Date 6/12/2024
Effective Date 1/1/2025
Rule Id 215455
Linked to Rule :191690
Reg. Last Update 6/12/2024
Report Section International

Last substantive update on 06/16/2024