
This is a reminder to licensed certified auditors and audit firms of the requirement under the Audit Law and the stipulations of its Article 100. Specifically, when a licensed certified auditor or an audit firm, conducting an audit of a public interest entity (PIE) suspects of irregularities, it is required to inform the PIE and request investigative actions and measures. If the PIE does not investigate the irregularities observed, the licensed certified auditor or the audit firm in question must notify the Commission.