Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 28
When an accountant conducts audit provided in Article 26 herein, the accountant should inform the competent authority immediately when the following conditions are found:1. During the course of audit, the insurance enterprise fails to provide the accountant with requested reports, certificates, account books and meeting minutes, or refuses to make further explanation on the inquiries made by the accountant, or the accountant is unable to continue the audit work as constrained by other objective circumstances.2. There are false, forged or missing data of serious nature in its accounting or other records.3. Its assets are insufficient to pay its debts or its financial condition deteriorates significantly.4. There is evidence indicating that certain transactions may cause material impairment of its net assets.If an audited insurance enterprise has a situation provided in Subparagraphs 2 ~ 4 of the preceding paragraph, the accountant should submit in advance a summary report based on the audit results to the competent authority.
中文原文 保險業內部控制及稽核制度實施辦法第28條
會計師辦理第二十六條規定之查核時，若遇下列情況應即通報主管機關：
一、受查保險業於查核過程中，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、受查保險業在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、受查保險業資產不足以清償負債或財務狀況顯著惡化。
四、有證據顯示受查保險業之交易對淨資產有重大減損之虞。
受查保險業有前項第二款至第四款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。
一、受查保險業於查核過程中，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、受查保險業在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、受查保險業資產不足以清償負債或財務狀況顯著惡化。
四、有證據顯示受查保險業之交易對淨資產有重大減損之虞。
受查保險業有前項第二款至第四款情事者，會計師並應就查核結果先行向主管機關提出摘要報告。