Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 43

Telecommunications enterprises that are announced by the competent authority as an enterprise with significant market power shall, within four months following the announcement date, stipulate or amend the Accounting Operating Procedures Manual thereof. The said Manual shall be submitted together with a CPA’s（certified public accountant）audit report to the competent authority for review.Where an amendment to the Accounting Operating Procedures Manual is required due to major organizational or operational changes, enterprises with significant market power shall, within four months after the occurrence of the fact, amend the said Manual. The revised Manual shall be submitted together with a CPA’s audit report to the competent authority for review.Whenever it is deemed necessary, the competent authority may request enterprises with significance in the market to make amendments to their present Accounting Operating Procedures Manual and enterprises with significance in the market must not reject the request.The contents of the Accounting Operating Procedures Manual described in Paragraph 1 shall specify the enterprises’ approaches of implementing the Standards.