PCAOB Qualification

We have assisted Tiaoho & Co. in registration with PCAOB to become the first Taiwan CPA firm to be certified for the qualification to provide audit services to US issuers in 2004.

The PCAOB conducted an inspection of Tiaoho & Co. in 2013 while we led the management team of Tiaoho & Co. The inspection includes assessing the degree of compliance with applicable requirements related to issuer audit engagements, and reviews of policies and procedures related to certain quality control process that could be expected to affect audit work quality. Upon completion of the review, PCAOB issued an inspection report and released to the public. The inspection report did not identify any audit performance issues that resulted in failing to obtain sufficient appropriate audit evidence to fulfill the objectives of the firm’s role in the engagement. In addition, the report also did not identify any quality control defect on the firm’s policies and procedures concerning audit performance, training, compliance with independence standards, client acceptance and retention, and establishment of policies and procedures.