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In the event the assurance institution issuing a written opinion in accordance with these Guidelines and the CPA or lead verifier affiliated with the institution are found to have one of the following circumstances, the TWSE or TPEx may notify them to make a correction or improvement within a specified time, or, if the violation is serious, may temporarily refuse to accept or disagree to the opinion they are issuing for a certain period of time:
- In violation of the requirements under Points 2 to 4, and 6 to 9 of these Guidelines.
- Failing to effectively implement the quality control system without reasonable cause.
- The CPA or lead verifier issuing the written opinion is in material violation of the law or ethical code of conduct and has therefore been punished by the competent authority.
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These Guidelines shall take effect on 1 January 2023 after having been submitted to and approved by the Competent Authority. Subsequent amendments thereto shall be effected in the same manner.
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