Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 28
Dollar amounts in financial statements shall be based on figures audited by a CPA. The dollar amounts need only be expressed in units of NT$1000, rounded to the nearest thousand, unless otherwise stated by laws and regulations or otherwise requested by the engaging party.
中文原文 會計師查核簽證財務報表規則（901219訂定）第28條
財務報表之金額，應以會計師查定數為準。
前項財務報表金額，除法令另有規定或委任人另有要求者外，得僅表達至千元為止，千元以下四捨五入。
前項財務報表金額，除法令另有規定或委任人另有要求者外，得僅表達至千元為止，千元以下四捨五入。