Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 8
The joint CPA firm or incorporated CPA firm of CPAs conducting the business of auditing and attesting to financial reports of public companies shall participate in the regularly scheduled peer reviews held by the National Federation of Certified Public Accountants Association of the R.O.C. ("NFCPAA").The method by which the peer reviews of the preceding paragraph are conducted, and any change to that method, shall be drafted by the NFCPAA and reported to the FSC for approval.
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8條
辦理公開發行公司財務報告查核簽證業務之會計師，其所屬之聯合或法人會計師事務所，應參加中華民國會計師公會全國聯合會（以下簡稱全國聯合會）定期舉辦之同業評鑑。
前項同業評鑑辦法，由全國聯合會擬訂報請本會核定之；修正時，亦同。
前項同業評鑑辦法，由全國聯合會擬訂報請本會核定之；修正時，亦同。