Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 29
When an insurance enterprise appoints an accountant to conduct audit under Paragraph 1 of Article 26 herein, the enterprise shall, before the end of March each year, submit an independent auditor's report of the previous year to the competent authority for record.When the competent authority inquires the contents of the independent auditor's report, the accountant should provide detailed and relevant information and explanations.
中文原文 保險業內部控制及稽核制度實施辦法第29條
保險業委託會計師辦理第二十六條第一項規定之查核，應於每年三月底前出具上一年度會計師查核報告報主管機關備查。
主管機關對於查核報告之內容提出詢問時，會計師應翔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，會計師應翔實提供相關資料與說明。