Regulations for Administration of Mobile Broadband Businesses Article 67

The operator's accounting system and accounting processing shall be implemented in accordance with Article 19 of the Act and per the Accounting Standards and Regulations for the Type-I Telecommunications Enterprises.
中文原文 行動寬頻業務管理規則第67條
經營者之會計制度及會計處理,應依本法第十九條及第一類電信事業會計制度及會計處理準則辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.