Telecommunications Management Act Article 34

To implement special control measures, the competent authority may order those with significance in specific telecommunications service market to establish an accounting separation system.With respect to the accounting separation system as described in the preceding paragraph, the enterprise shall make the manual of accounting operating procedures and submit it to the competent authority for approval before implementing such. When applying any amendments, the same rules shall be applied.The accounting separation methods and principles as described in the preceding two paragraphs; cost separation principles; stipulation and review of accounting operating procedures; administration management standards; and other related matters shall be promulgated by the competent authority.