金融監督管理委員會民國108年9月12日金管銀法字第10802731571號

依據「會計師查核簽證財務報表規則」第2條第2項規定訂定會計師受託查核簽證金融機構財務報表之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Paragraph 2 of Article 2 of "Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants", which stipulates relevant rules that accountants are commissioned to audit and attest the financial statements of financial institutions (stipulation becomes effective from 12th, September 2019)