Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 11
When auditing reports and statements of the company by the competent authority, should any nonconformity with regulations be found, the company shall be notified to make replies within a prescribed period of time and such matters shall be handled according to relevant acts and regulations.
中文原文 公司決算書表申報暨查核辦法第11條
主管機關查核決算書表，發現有不合規定之情事時，除得通知公司限期申復外，應即依法處理。