Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 28
Where necessary, the competent authority may invite a specialized electronic payment institution and its appointed accountant to discuss audit-related matters under the preceding article. If the competent authority finds the accountant appointed by the specialized electronic payment institution not sufficiently competent for the audit work, the competent authority may order the specialized electronic payment institution to replace its accountant and appoint another accountant to re-conduct the audit work.
中文原文 電子支付機構內部控制及稽核制度實施辦法第28條
主管機關於必要時，得邀集專營電子支付機構及其委託之會計師就前條委託辦理查核相關事宜進行討論，主管機關若發現專營電子支付機構委託之會計師有未足以勝任委託查核工作之情事者，得令專營電子支付機構更換委託查核會計師重新辦理查核工作。