Regulations Governing Certification by Professional Environmental Engineers Article 15

If the audit results have any of the situations in subparagraphs 1 through 3 of the foregoing article, and the circumstances are severe, the environmental engineer shall submit a certification report with an adverse opinion; should the situation specified in subparagraph 4 of the foregoing article occur, and the circumstances are severe, the environmental engineer shall submit a certification report with disclaimer of opinion.
中文原文 環境工程技師簽證規則第15條
環工技師查核結果有前條第一款至第三款情形之一,且情節重大者,應出具否定意見之簽證報告;有前條第四款情形,且情節重大者,應出具無法表示意見之簽證報告。

English translation for reference only; the Chinese text prevails. Not legal advice.