Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 9
A CPA approved to conduct the business of auditing and attesting to financial reports of public companies, and any audit assistant of that CPA's joint CPA firm or incorporated CPA firm, shall participate in continuing education on a regularly scheduled basis.
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9條
經核准辦理公開發行公司財務報告查核簽證業務之會計師，及其所屬聯合或法人會計師事務所之查核助理人員應定期進修。