Regulations Governing Establishment of Internal Control Systems by Public Companies Article 27
Special audits of internal control systems of a public company shall be jointly carried out and attested by two or more CPAs qualified under the Criteria Governing Approval for Auditing and Certification of Financial Reports of Public Companies prescribed by the FSC.
中文原文 公開發行公司建立內部控制制度處理準則第27條
會計師受公開發行公司委託專案審查公開發行公司內部控制制度，應由符合本會所定會計師辦理公開發行公司財務報告查核簽證核准準則之資格條件之會計師二人以上共同審查簽證。