The government- endowed communications foundation shall establish personnel, accounting, internal control and audit systems, and report them to the Commission for approval; the privately sponsored communications foundation whose total assets registered in the court amount to more than NT$30 million shall establish an internal control and audit system, and report it to the Commission for reference.The financial statements of the communications foundation in the preceding paragraph shall be audited and attested by an CPA, and the ethical corporate management specifications shall be formulated in accordance with the Guidelines for the Ethical Corporate Management Specifications Guidelines for Communications Foundations (Annex 1).Annex 1 Ethical Corporate Management Specifications Guidelines for Communications Foundations.pdf