Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 2
A public company establishing an audit committee shall do so in accordance with the provisions of the Act and of these Regulations; provided, where another law provides otherwise, the provisions of such law shall prevail.
中文原文 公開發行公司審計委員會行使職權辦法第2條
公開發行公司設置審計委員會者，應依本法及本辦法規定辦理。
但其他法律另有規定者，從其規定。
但其他法律另有規定者，從其規定。