Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 27
Where necessary, the competent authority may invite an insurance enterprise and its appointed accountant to discuss audit related matters under the preceding article. If the competent authority finds the accountant appointed by the insurance enterprise not sufficiently competent for the audit work, the competent authority may demand the insurance enterprise to replace its accountant and appoint another accountant to re-conduct the audit work.
中文原文 保險業內部控制及稽核制度實施辦法第27條
主管機關於必要時，得邀集保險業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，若發現保險業委託之會計師有未足以勝任委託查核工作之情事者，得令保險業更換委託查核會計師重新辦理查核工作。