Aircraft Flight Operation Regulations Article 204

An operator shall provide flight operations manual or other related manual by regulations and procedures required. Each manual shall be approved or accepted by CAA for the use and guidance of operations personnel. The manual shall be amended or revised as is necessary to ensure that the information contained therein is kept up to date.An operator and its airmen shall perform their duties in accordance with the rules or procedure prescribed in the manuals mentioned in the preceding paragraph, with no exception.
中文原文 航空器飛航作業管理規則第204條
航空器使用人應依有關之法規及程序訂定航務手冊或其他相關之手冊,依規定分別報請民航局核准或備查後,作為所有航空人員之工作指導,並適時修訂之。
航空器使用人及其所屬航空人員應依前項手冊之各項規定實施其所負之職責,並不得逾越之。

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