Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 4
The audit committee shall be composed of the entire number of independent directors. It shall not be fewer than three persons in number, one of whom shall be committee convenor, and at least one of whom shall have accounting or financial expertise.
中文原文 公開發行公司審計委員會行使職權辦法第4條
審計委員會應由全體獨立董事組成，其人數不得少於三人，其中一人為召集人，且至少一人應具備會計或財務專長。