Non-Departmental Public Bodies Act Article 32
The accounting system of a non-departmental public body shall be based on the Regulations for Establishment of the Non-Departmental Public Bodies' Accounting System.The regulations set forth in the preceding paragraph shall be prescribed by the Executive Yuan.A non-departmental public body shall mandate a certified public accountant to provide auditing and attestation of its financial statements.
中文原文 行政法人法第32條
行政法人之會計制度，依行政法人會計制度設置準則訂定。
前項會計制度設置準則，由行政院定之。
行政法人財務報表，應委請會計師進行查核簽證。
前項會計制度設置準則，由行政院定之。
行政法人財務報表，應委請會計師進行查核簽證。