Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 3
When an audited company or limited partnership (hereinafter referred to as auditee) changes its CPA, the successor CPA shall act in accordance with provisions in TWSA 201A, "Communication between Successor and Predecessor Auditors," and make liaison with the former CPA.
中文原文 會計師查核簽證財務報表規則（901219訂定）第3條
受查核公司或有限合夥（以下簡稱受查者）更換會計師時，繼任會計師應依審計準則201A號「繼任會計師與前任會計師間之連繫」規定與前任會計師連繫。