Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 12
A public company that has established an audit committee under the Act is exempted from application of the provisions hereof before expiration of the term of office of the current directors or supervisors.
中文原文 公開發行公司審計委員會行使職權辦法第12條
公開發行公司依本法設置審計委員會者，得自現任董事或監察人任期屆滿時，始適用之。