Accounting Act Article 103
The accounting Officer, while executing internal review shall act pursuant to relevant laws, unless there is a breach against duties or gross negligence, shall not be held jointly and severally liable for damages.
中文原文 會計法第103條
會計人員執行內部審核事項，應依照有關法令辦理；非因違法失職或重大過失，不負損害賠償責任。