Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 1
These Regulations are adopted under Article 11, paragraph 2 of the Certified Public Accountant Act (the "CPA Act").
中文原文 會計師查核簽證財務報表規則（911108訂定）第1條
本規則依會計師法（以下簡稱本法）第十一條第二項規定訂定之。