Taiwan

Financial Reporting Obligations for Companies in Taiwan

1. Registry for Submitting Financial Statements

In Taiwan, companies submit financial statements to the Ministry of Economic Affairs (MOEA), Department of Commerce via the Corporate Registration Office (公司登記). Online services are available via the MOEA GCIS portal ( https://gcis.nat.gov.tw ) and the Ministry of Finance – Fiscal Information Agency (財政部財政資訊中心) ( https://www.fia.gov.tw ).

Public Access to Financial Statements:

In Taiwan, financial statements of listed companies are publicly available through the Taiwan Stock Exchange (TWSE) (  https://www.twse.com.tw/en/ ) and the Market Observation Post System (MOPS) ( https://mops.twse.com.tw/ ). 

However, financial reports of private companies (LLCs and other non-listed entities) are not publicly accessible. Such reports are submitted to authorities but are not disclosed to the general public.

2. Legal Forms Obliged to Publish Financial Statements

Legal forms in Taiwan that generally have filing obligations:

  • 股份有限公司 (Gǔfèn Yǒuxiàn Gōngsī) – Company Limited by Shares
  • 有限責任公司 (Yǒuxiàn Zérèn Gōngsī) – Limited Liability Company
  • 合夥 (Héhuǒ) – Partnership
  • 分公司 (Fēngōngsī) – Branch of a Foreign Company
  • 合資公司 (Hézī Gōngsī) – Joint Venture
  • 個人獨資 (Gèrén Dúzī) – Sole Proprietorship (records for tax; no public filing)
  • 有限合夥 (Yǒuxiàn Héhuǒ) – Limited Partnership
  • 外商公司 (Wàishāng Gōngsī) – Foreign Company registered in Taiwan
  • 財團法人 (Cáituán Fǎrén) – Foundation (legal entity)
  • 社團法人 (Shètuán Fǎrén) – Non-profit organization

Forms typically not obliged to publish: 個人商號 (Individual Business) and small family businesses (家族企業); they must still keep accounting/tax records.

3. Companies Requiring Audited Financial Statements

Audits are generally required when size thresholds are met (turnover, assets, employees). Summary:

Legal Form

Rule

Criteria (Meet at least two out of three)
股份有限公司 (Company Limited by Shares) Audit always required No minimum thresholds; mandatory audit regardless of size
有限責任公司 (Limited Liability Company) Audit required if thresholds are exceeded Turnover > NTD 100,000,000
Total assets > NTD 60,000,000
Employees > 50
有限合夥 (Limited Partnership) Audit required if thresholds are exceeded Turnover > NTD 100,000,000
Total assets > NTD 60,000,000
Employees > 50
合夥 (General Partnership) Audit required if thresholds are exceeded Same thresholds as LLC
分公司 (Branch of a Foreign Company) Audit depends on parent obligations If parent requires audit, branch must audit locally
外商公司 (Foreign Company registered in Taiwan) Audit required if thresholds are exceeded Turnover > NTD 100,000,000
Total assets > NTD 60,000,000
Employees > 50

Key audit criteria (Taiwan): turnover > NTD 100m; assets > NTD 60m; employees > 50.

Special considerations:

  • Listed companies (TWSE) must be audited regardless of size.
  • Medium/large companies are those exceeding two of the above thresholds and are subject to mandatory audit.
  • Small companies below thresholds are generally exempt but may opt for voluntary audits.

4. Local Stock Exchange and Financial Statements Publication

If listed, companies publish on the Taiwan Stock Exchange (TWSE, 臺灣證券交易所): https://www.twse.com.tw

5. Deadline for Submitting Financial Statements

  • Most entities: within 6 months after fiscal year-end (MOEA submission).
  • Listed companies: generally within 4 months after fiscal year-end.

6. Companies Submitting Partial Financial Statements

Smaller entities (e.g., micro-companies or NPOs below thresholds) may submit simplified/condensed statements.

7. Consequences for Late Submission of Financial Statements

Late filing can trigger fines typically ranging from NTD 10,000 to NTD 50,000. Persistent non-compliance may lead to legal action and possible deregistration.

8. Requirements for Foreign-Owned Branches and Newly Established Companies

Foreign-owned branches follow parent obligations and local law. Newly established companies submit their first financial statements by the end of their first fiscal year.

Sources

Source

Link
MOEA – GCIS (公司登記/Corporate Registration) https://gcis.nat.gov.tw
Fiscal Information Agency (財政部財政資訊中心) https://www.fia.gov.tw
Taiwan Stock Exchange (TWSE) https://www.twse.com.tw
Certified Public Accountant Act (會計師法) https://law.moj.gov.tw
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