Regulations Governing the Establishment, Alterations, and Cessation of Operations of Junior Colleges and Institutions of Higher Education and of Their Branch Campuses and Divisions including Skills-based Senior High School Divisions Article 11
The operations of a university's overseas branch campus or division shall be supervised by its parent university, and its finances shall be clearly partitioned from those of its parent university. Each overseas branch campus or division shall set up and maintain independent account books, under the supervision of its parent university.
中文原文 專科以上學校及其分校分部專科部技術型高級中等學校部設立變更停辦辦法第11條
大學於境外設立之分校、分部，其業務應受本校之監督，其財務應與本校之財務明確劃分，並獨立設置帳冊，受本校之監督。