Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 4
When an audited entity replaces its CPA, the predecessor and successor CPA shall act in accordance with Article 43, paragraph 3 of the CPA Act and with TWSA201A. If the successor CPA discovers any disagreement between the predecessor CPA and the audited entity, the successor CPA shall record in detail in the audit documentation the reasons for asserting any opinion.
中文原文 會計師查核簽證財務報表規則（911108訂定）第4條
受查者更換會計師時，前任及後任會計師應依本法第四十三條第三項及審計準則201A號規定辦理，後任會計師若發現前任會計師與受查者有不同意見，應將其主張意見之理由，詳載於查核書面紀錄。