金融監督管理委員會民國115年7月21日金管證審字第1150382918號

有關「會計師法」第43條及「會計師受託查核簽證財務報表規則」第28條之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for stipulating rules regarding Article 43 of "Certified Public Accountant Act" and Article 28 of "Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants" (stipulation becomes effective from 21st, July 2026)