Regulations Governing Securities Firms Article 14-6
When a securities firm distributes earnings or offsets loss, it shall do so based on the financial statements audited and attested by certified public accountants.
中文原文 證券商管理規則第14-6條
證券商分派盈餘或撥補虧損時，應依經會計師查核簽證之財務報告為之。