Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 30

When a specialized electronic payment institution appoints an accountant to conduct audit under Article 27 herein, the institution shall submit the accountant's audit report of the previous year to the competent authority for record before the end of April every year. The audit report shall describe at least the scope, basis, procedure, and results of the audit.When the competent authority inquires the contents of the audit report, the accountant shall provide full and accurate information and elaboration.