Regulations Governing Futures Commission Merchants Article 18-3
When a futures commission merchant distributes earnings or covers loss, it shall do so based on the financial statements audited and attested by a certified public accountant.
中文原文 期貨商管理規則第18-3條
期貨商分派盈餘或撥補虧損時，應依經會計師查核簽證之財務報告為之。