Regulations Governing Procedure for Board of Directors Meetings of Public Companies Article 11
When holding a meeting of the board of directors, a company may, as necessary for the agenda items of the meeting, notify personnel of relevant departments or subsidiaries to attend the meeting as nonvoting participants.When necessary, the company may also invite certificated public accounts, attorneys, or other professionals to attend as nonvoting participants and to make explanatory statements, provided that they shall leave the meeting when deliberation or voting takes place.
中文原文 公開發行公司董事會議事辦法第11條
公司召開董事會，得視議案內容通知相關部門或子公司之人員列席。
必要時，亦得邀請會計師、律師或其他專業人士列席會議及說明。
但討論及表決時應離席。
必要時，亦得邀請會計師、律師或其他專業人士列席會議及說明。
但討論及表決時應離席。