Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 45
The competent authority may, where necessary, invite a banking business and its appointed CPA to discuss matters related to the special audit under the preceding Article. If the competent authority finds that the CPA engaged by the banking business is not fully competent to perform the engaged audit work, it may order the banking business to replace the CPA and re-conduct the special audit.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第45條
主管機關於必要時，得邀集銀行業及其委託之會計師就前條委託辦理專案審查相關事宜進行討論，主管機關若發現銀行業委託之會計師有未足以勝任委託查核工作之情事者，得令銀行業更換委託查核會計師重新辦理專案審查工作。