Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 2
"Principal accounting officer" in these Regulations means the highest-level executive that manages a company's accounting affairs in accordance with the company's articles of incorporation or a resolution of the board of directors, and whose personal signature or seal is placed in the "principal accounting officer" space in financial reports in accordance with Article 14, paragraph 3 of the Act.
中文原文 發行人證券商證券交易所會計主管資格條件及專業進修辦法第2條
本辦法所稱會計主管係指依公司章程規定或經董事會決議，管理公司會計業務之最高主管，並依本法第十四條第三項規定於財務報告會計主管欄位簽名或蓋章之人。