Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 24
If deemed necessary, the competent authority may order an insurance agent company, insurance broker company or bank to engage a CPA to audit its internal control system and express opinions on the accuracy of the statements, reports, and other information of the company or bank submitted to the competent authority, as well as the status of implementation of the company’s internal control system and compliance system.The audit fees of the CPA in the preceding paragraph are to be agreed upon between the insurance agent company ,the insurance broker company or the bank and the CPA, and shall be borne by the company or the bank.
中文原文 保險代理人公司保險經紀人公司內部控制稽核制度及招攬處理制度實施辦法第24條
保險代理人公司、保險經紀人公司、銀行於主管機關認有必要時，得令公司或銀行委託會計師辦理內部控制制度之查核，並對其申報主管機關報表資料正確性、內部控制制度及法令遵循制度執行情形表示意見。
前項會計師之查核費用由保險代理人公司、保險經紀人公司、銀行與會計師自行議定，並由公司或銀行負擔會計師之查核費用。
前項會計師之查核費用由保險代理人公司、保險經紀人公司、銀行與會計師自行議定，並由公司或銀行負擔會計師之查核費用。