Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 25
Where necessary, the competent authority may invite insurance agent companies, insurance broker companies or banks and its CPA to discuss matters with respect to the audit mentioned in the preceding article. If the CPA engaged by the insurance agent or broker company is found to be incompetent for the audit works, the competent authority may order the insurance agent company, the insurance broker company or the bank to change its CPA and appoint another CPA to re-conduct the audit works.
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25條
主管機關於必要時，得邀集保險代理人公司、保險經紀人公司、銀行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，若發現保險代理人公司、保險經紀人公司、銀行委託之會計師有未足以勝任受託查核工作之情事者，得令保險代理人公司、保險經紀人公司、銀行更換委託查核會計師，重新辦理查核工作。