Regulations for Administration of Wireless Broadband Access Business Article 67

Service providers’ accounting system and accounting practice shall comply with the Accounting Standards and Regulations on the Type One Telecommunications Enterprises promulgated by the NCC.
中文原文 無線寬頻接取業務管理規則第67條
經營者之會計制度及會計處理,應依本會所定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.