Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 11
The audit committee or any independent director member thereof may, on behalf and at the cost of the company, engage an attorney, certified public accountant, or other professional to conduct a necessary audit or provide advice with respect to any matter related to the exercise of the committee's powers.
中文原文 公開發行公司審計委員會行使職權辦法第11條
審計委員會或其獨立董事成員得代表公司委任律師、會計師或其他專業人員，就行使職權有關之事項為必要之查核或提供諮詢，其費用由公司負擔之。