In order to strengthen the supervision of foreign listed companies (ie. Primary listed companies, hereinafter referred to as KY companies) and enhance financial information transparency of listed companies, the FSC amended " Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies ". The key points of the amendment are as follows:
I. In order to strengthen the supervision of KY companies, KY companies are regulated to publish and file with the Competent Authority second quarter financial reports audited by a certified public accountant, approved by the board of directors, and recognized by the supervisors within 2 months after the end of the second quarters of each fiscal year from 2021. Before the amendment, the second quarter financial reports are only required to be reviewed by CPA.
II. Listed companies with paid-in capital of NTD10 billion or more  are required to publish and file annual financial reports within 75 days after the close of each fiscal year from 2022. The filing period is shorten from 3 months to 75 days to provide more timely financial information to investors.
　　

Contact: Mrs. Lin, Accounting and Auditing Supervision Division, Securities and Futures Bureau
Telephone: (02)2774-7191
Please direct all correspondence and inquiries to FSCmail