Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 7
An audit committee shall meet at least quarterly, which shall be set out in the audit committee charter.The reasons for calling a meeting of the audit committee shall be notified to each independent director member at least seven days in advance. In emergency circumstances, however, this requirement does not apply.An audit committee meeting shall be held at the location and during the business hours of the company, or at a place and time convenient to attendance by all audit committee members and suitable for holding an audit committee meeting.One member shall be elected as the convener and meeting chair by and from among the entire membership of the audit committee. However, if the audit committee members are unable to elect a convener, the independent director who received votes representing the largest share of the voting rights shall serve as the convener.When the convener goes on leave or otherwise for any reason whatsoever is unable to convene a meeting, the meeting shall be convened by another independent director member designated by the convener, or if no such designation is made, by another member elected by and from among the independent director members of the committee.Independent directors constituting one-half or more of the entire membership of the audit committee may, by filing a written proposal setting forth the subjects for discussions and the reasons, request the convener to convene a meeting of the audit committee. If the convener fails to convene an audit committee meeting within 15 days from the filing of the request under the preceding paragraph, independent directors constituting one-half or more of the entire membership of the audit committee may convene a meeting on their own.The audit committee may by resolution request relevant department officers, internal auditors, certified public accountants, legal counsels, or other personnel to attend the meeting as nonvoting participants and provide pertinent and necessary information; provided, they shall leave the meeting when discussion and voting take place.
中文原文 公開發行公司審計委員會行使職權辦法第7條
審計委員會應至少每季召開一次，並於審計委員會組織規程中明定之。
審計委員會之召集，應載明召集事由，於七日前通知委員會各獨立董事成員。
但有緊急情事者，不在此限。
審計委員會召開之地點與時間，應於公司所在地及辦公時間或便於審計委員會成員出席且適合審計委員會召開之地點及時間為之。
審計委員會應由全體成員互推一人擔任召集人及會議主席。
但審計委員會成員無法推選出召集人時，由所得選票代表選舉權最多之獨立董事擔任之。
召集人請假或因故不能召集會議時，由其指定其他獨立董事成員一人代理之；召集人未指定代理人者，由委員會之獨立董事成員互推一人代理之。
審計委員會全體成員二分之一以上之獨立董事得以書面記明提議事項及理由，請求召集人召開審計委員會。
召集人於請求提出十五日內不為召開審計委員會時，審計委員會全體成員二分之一以上之獨立董事得自行召集。
審計委員會得決議請公司相關部門經理人員、內部稽核人員、會計師、法律顧問或其他人員列席會議及提供相關必要之資訊。
但討論及表決時應離席。
審計委員會之召集，應載明召集事由，於七日前通知委員會各獨立董事成員。
但有緊急情事者，不在此限。
審計委員會召開之地點與時間，應於公司所在地及辦公時間或便於審計委員會成員出席且適合審計委員會召開之地點及時間為之。
審計委員會應由全體成員互推一人擔任召集人及會議主席。
但審計委員會成員無法推選出召集人時，由所得選票代表選舉權最多之獨立董事擔任之。
召集人請假或因故不能召集會議時，由其指定其他獨立董事成員一人代理之；召集人未指定代理人者，由委員會之獨立董事成員互推一人代理之。
審計委員會全體成員二分之一以上之獨立董事得以書面記明提議事項及理由，請求召集人召開審計委員會。
召集人於請求提出十五日內不為召開審計委員會時，審計委員會全體成員二分之一以上之獨立董事得自行召集。
審計委員會得決議請公司相關部門經理人員、內部稽核人員、會計師、法律顧問或其他人員列席會議及提供相關必要之資訊。
但討論及表決時應離席。