Act Governing of the Appointment of the Audit Personnel Article 3
The Deputy Auditor-General shall be appointed from the persons with one of the following qualifications and be qualified for the rank of proposed position:1. The incumbent Assistant Auditor-Generals.2. Persons with prominent academic acquirements in accounting, auditing fields and abundant administrative experience.When there are two Deputy Auditor-Generals, one of them shall be appointed from the persons with qualifications listed in the Subparagraph 1 of the preceding Paragraph.
中文原文 審計人員任用條例第3條
副審計長應就具有下列各款資格之一，且具有擬任職務之任用資格者任用之：
一、現任審計官。
二、會計、審計學識優良且行政經驗豐富。
副審計長為二人時，其中一人應由具前項第一款資格者任用之。
一、現任審計官。
二、會計、審計學識優良且行政經驗豐富。
副審計長為二人時，其中一人應由具前項第一款資格者任用之。