Enforcement Rules of the Act on Recusal of Public Servants Due to Conflicts of Interest Article 14

The “accounting” referred to in Article 2, Paragraph 1, Subparagraph 11 of the Act shall mean activities of internal auditing in accordance with accounting laws and regulations.The “audit” referred to in Article 2, Paragraph 1, Subparagraph 11 of the Act shall mean activities of auditing carried out in accordance with auditing laws and regulations.
中文原文 公職人員利益衝突迴避法施行細則第14條
本法第二條第一項第十一款所稱辦理會計業務,指依會計法令辦理內部審核業務。
本法第二條第一項第十一款所稱辦理審計業務,指依審計法令辦理審計相關業務。

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