Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 29
When an accountant conducts an audit specified in Article 27 herein, the accountant shall inform the competent authority immediately when the audited specialized electronic payment institution has any of the following situations:1. During the course of audit, the specialized electronic payment institution fails to provide the accountant with requested reports, certificates, account books and meeting minutes, or refuses to make further explanation on the inquiries made by the accountant, or the accountant is unable to continue the audit work as constrained by other objective circumstances.2. There are false, forged or missing data of serious nature in its accounting or other records.3. Its assets are insufficient to pay its debts or its financial condition deteriorates significantly.4. There is evidence indicating that certain transactions may cause great damage to its net asset.If an audited specialized electronic payment institution has a situation provided in Subparagraphs 2 to 4 of the preceding paragraph, an accountant shall submit in advance a summarized report based on the audit results to the competent authority.
中文原文 電子支付機構內部控制及稽核制度實施辦法第29條
會計師辦理第二十七條規定之查核時，若遇受查專營電子支付機構有下列情況應立即通報主管機關：
一、查核過程中，未提供會計師所需要之報表、憑證、帳冊及會議紀錄或對會計師之詢問事項拒絕提出說明，或受其他客觀環境限制，致使會計師無法繼續辦理查核工作。
二、在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、資產不足以抵償負債或財務狀況顯著惡化。
四、有證據顯示交易對淨資產有重大減損之虞。
受查專營電子支付機構有前項第二款至第四款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。
一、查核過程中，未提供會計師所需要之報表、憑證、帳冊及會議紀錄或對會計師之詢問事項拒絕提出說明，或受其他客觀環境限制，致使會計師無法繼續辦理查核工作。
二、在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、資產不足以抵償負債或財務狀況顯著惡化。
四、有證據顯示交易對淨資產有重大減損之虞。
受查專營電子支付機構有前項第二款至第四款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。