Regulations Governing Establishment of Internal Control Systems by Public Companies Article 25
The engagement of a CPA by a public company, or the appointment thereof by the FSC pursuant to Article 38-1 of the Act, to conduct a special audit of the company's internal control systems shall be governed by these Regulations and other applicable laws and regulations; matters not provided for therein shall be handled in accordance with the Standards on Assurance Engagements issued by the Accounting Research and Development Foundation (the "Standards on Assurance Engagements").
中文原文 公開發行公司建立內部控制制度處理準則第25條
會計師受公開發行公司委託或本會依據本法第三十八條之一指定專案審查公司內部控制制度，應依本準則及有關法令辦理之，其未規定者，依財團法人中華民國會計研究發展基金會發布之確信準則（以下簡稱確信準則）辦理。