Regulations Governing Establishment of Internal Control Systems by Public Companies Article 29
Except as otherwise provided by the FSC, the time period covered by a special audit of a public company's internal control systems by CPAs shall be consistent with the time period covered in its Internal Control System Statement.
中文原文 公開發行公司建立內部控制制度處理準則第29條
會計師執行公開發行公司內部控制制度專案審查所應涵蓋之期間，除本會另有規定外，應與受查公司內部控制制度聲明書所涵蓋之期間一致。