Audit Act Article 25
Where an agency, due to special reasons, is not able to ask for reconsideration on the audit agency's decisions or to reply to the auditing notice within a prescribed time, the agency may submit a request for extension within above time limit, by offering a statement of the reasons.The auditing agency may grant an extension but once only.
中文原文 審計法第25條
各機關對於審計機關逕行決定案件之聲請覆議或審核通知之聲復，因特別事故未能依照前二條所定期限辦理時，得於限內聲敘事實，請予展期。
前項展期，由審計機關定之，並以一次為限。
前項展期，由審計機關定之，並以一次為限。