Regulations Governing Establishment of Internal Control Systems by Public Companies Article 19
A public company shall submit to the FSC for recordation its next year's audit plan by the end of each fiscal year and a report on the execution of its previous year's annual audit plan within 2 months from the end of each fiscal year in the prescribed format via the internet-based information system.
中文原文 公開發行公司建立內部控制制度處理準則第19條
公開發行公司應於每會計年度終了前將次一年度稽核計畫及每會計年度終了後二個月內將上一年度之年度稽核計畫執行情形，依規定格式以網際網路資訊系統申報本會備查。