Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 52
Detailed guidelines on the content, format, frequency, timing, and audit requirements of financial reports submitted to the DGT are prescribed separately in a supplement to this Code by the DGT.
中文原文 第一類電信事業會計制度及會計處理準則第52條
經營者應提報之財務報告之種類、格式、提報次數與時限及須經會計師簽證等財務報告編製要點，由主管機關另定之。