Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 26
A CPA performing an audit as described in Article 24 herein shall promptly report to the competent authority in case of any of the following circumstances:1. During the course of an audit by the CPA, the company or the bank refuses to provide the required financial statements, supporting vouchers, account books, or meeting minutes, or otherwise refuses to answer the questions of the CPA, or the CPA is unable to continue the audit works due to the constraint of other objective circumstances.2. There is any material misstatement, forgery or omission of information of serious nature in the accounting or other records of the audited company or the bank.In case an audited company or bank has a situation described in subparagraph 2 of the preceding paragraph, the CPA shall first submit a summary report based on the audit result to the competent authority.
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26條
會計師辦理第二十四條規定之查核時，若遇下列情況應即通報主管機關：
一、受查公司或銀行於查核過程中，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、受查公司或銀行在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
受查公司或銀行或有前項第二款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。
一、受查公司或銀行於查核過程中，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、受查公司或銀行在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
受查公司或銀行或有前項第二款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。