Regulations Governing the Security of Electronic Stored Value Cards Article 17
An issuer shall engage an accountant to audit its status of compliance with these Regulations, and submit the audit report to the Competent Authority for reference in two (2) months after the end of each fiscal year.
中文原文 電子票證應用安全強度準則第17條
發行機構應委託會計師查核依本準則規定辦理之情形，並於年度終了後二個月內，將查核情形報主管機關備查。