金融監督管理委員會民國112年5月3日金管證審字第1120381752號

依據「會計師法」第11條規定，會計師執行業務事件，應分別依業務事件主管機關法令之相關規定辦理，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Article 11 of \"Certified Public Accountant Act\", which stipulates relevant rules that a CPA shall perform professional services in accordance with the laws and regulations of each competent authority with the relevant jurisdiction (stipulation becomes effective from 3rd, May 2023)