The Organization Act of the National Audit Office Article 2
The Auditor-General shall have one of the following qualifications:1. Has served as Auditor-General with outstanding achievements.2. Has served asDeputy Auditor-General more than five years, or AssistantAuditor-General more than nine years with excellent achievements.3. Has served as a professor teaching accounting, auditing course more than tenyearsin college or university withexcellent reputation, or has authoritative publication of accounting or auditing.4. Has served as a senior officer for more than six years with excellent reputation, and with extensive experience and knowledge in accounting or auditing.5. Has served as a member of the Control Yuan for more than six years with excellent reputation, and with extensive experience and knowledge in accounting or auditing.
中文原文 審計部組織法第2條
審計長應具有左列資格之一：
一、曾任審計長，成績卓著者。
二、曾任副審計長五年以上，或審計官九年以上，成績優良者。
三、曾任專科以上學校會計、審計課程教授十年以上，聲譽卓著，或具有會計、審計學科之權威著作者。
四、曾任高級簡任官六年以上，聲譽卓著，並富有會計、審計學識經驗者。
五、曾任監察委員六年以上，富有會計、審計學識經驗，聲譽卓著者。
一、曾任審計長，成績卓著者。
二、曾任副審計長五年以上，或審計官九年以上，成績優良者。
三、曾任專科以上學校會計、審計課程教授十年以上，聲譽卓著，或具有會計、審計學科之權威著作者。
四、曾任高級簡任官六年以上，聲譽卓著，並富有會計、審計學識經驗者。
五、曾任監察委員六年以上，富有會計、審計學識經驗，聲譽卓著者。