In order to align with related business practices, the FSC has reviewed and amended the order authorized by Article 10 of the Regulations Governing the Acquisition and Disposal of Assets by Public Companies. The new order, issued on August 29, 2018, waives the requirement for a public company to obtain financial report and opinions of a certified public accountant on the reasonableness of transaction price provided that the acquisition or disposal of securities accounts for 20% of the company’s paid-in capital or beyond NT$300 million. The key amendments are as follows:
1.A public company may be exempt from said requirements provided that it acquired the securities of another company created according to the foreign laws and the cash invested is equivalent to the right obtained.
2.In the case that a public company and a wholly owned subsidiary buy shares of each other with cash as part of organizational restructuring of the group, the requirement for the company on acquisition and presentation of the financial statements and opinion of independent accountant is waived. 
3.For a financial institution whose business activities focus on investment activities, such as a financial holding company, a bank, an insurance company, or a securities firm, the said requirement to obtain opinions of a certified public accountant is waived, provided that the company has deployed related valuation models and systems and carry out valuation based on appropriate models or statistical methods.