No requirement to file financial information, but the ECF operator has the discretion to request for certified financial statements/information by the issuer's management for verification purposes.

When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.

Article 6 Annual financial statements disclosed by commercial Banks should be subject to auditing by accounting firms that are certified to be engaged in finance-related auditing.