Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 27
When insurance agent companies, insurance broker companies or banks engage a CPA to conduct the audit specified in Article 24 herein, the company or the bank shall submit the CPA’s audit report to the competent authority or an agency designated by it within the time period specified by the competent authority.When the competent authority inquires the contents of the audit report, the CPA shall provide relevant information and explanations in details.
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27條
保險代理人公司、保險經紀人公司、銀行委託會計師辦理第二十四條規定之查核，應於主管機關指定之期限內出具會計師查核報告函報主管機關或其指定機構。
主管機關對於查核報告之內容提出詢問時，會計師應詳實提供相關資料與說明。
主管機關對於查核報告之內容提出詢問時，會計師應詳實提供相關資料與說明。