Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 2
The financial report of a public company shall be jointly audited and attested to by two or more practicing certified public accountants (CPAs) of a joint CPA firm or incorporated CPA firm pursuant to Article 15 of the Certified Public Accountant Act.
中文原文 會計師辦理公開發行公司財務報告查核簽證核准準則第2條
公開發行公司之財務報告，應由依會計師法第十五條規定之聯合或法人會計師事務所之執業會計師二人以上共同查核簽證。