Regulations for Administration on Fixed Network Telecommunications Business Article 47
The accounting system and accounting handling of an operator shall be made in accordance with the Guidelines for Type I Telecommunications Enterprises Accounting System and Accounting Handling promulgated by the competent authority.
中文原文 固定通信業務管理規則第47條
經營者之會計制度及會計處理，應依主管機關所定第一類電信事業會計制度及會計處理準則辦理。