Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 13
A CPA shall communicate with those charged with governance of an audited entity in accordance with TWSA260, and if there is an audit committee, must document in the audit documentation the time, committee member(s), content, and results with respect to the communication with the audit committee.
中文原文 會計師查核簽證財務報表規則（911108訂定）第13條
會計師與受查者治理單位之溝通，應依審計準則260號規定辦理；對於設置有審計委員會者，須將與審計委員會溝通之時間、對象、內容及結果記載於查核書面紀錄。