Regulations for the Establishment and Permission of Private Children and Youth Welfare Institutes Article 18
Children and Youth Welfare Institutes shall establish an accounting system, with which an annual statement over NT$ 30 million shall be certified by a CPA.
中文原文 私立兒童及少年福利機構設立許可及管理辦法第18條
兒童及少年福利機構應建立會計制度，年度決算金額在新臺幣三千萬元以上者，應由會計師簽證。