The Enforcement Rules of the Audit Act Article 13
When issuing the notice according to the Act, the audit agency shall take a receipt to proof the date of service or deliver the notice by registered mail. If there are more than 2 agencies concerned in the same audit case, the notices shall be delivered respectively.
中文原文 審計法施行細則第13條
審計機關依本法規定發出之通知，應取得送達日期之回證或以掛號郵件送達。
同一案件，受通知之機關有二個以上時，應分別送達。
同一案件，受通知之機關有二個以上時，應分別送達。