Telecommunications enterprises that are announced by the competent authority as an enterprise with significant market power shall, within four months following the announcement date, stipulate or amend the Accounting Operating Procedures Manual thereof. The said Manual shall be submitted together with a CPA’s（certified public accountant）audit report to the competent authority for review.
Where an amendment to the Accounting Operating Procedures Manual is required due to major organizational or operational changes, enterprises with significant market power shall, within four months after the occurrence of the fact, amend the said Manual. The revised Manual shall be submitted together with a CPA’s audit report to the competent authority for review.
Whenever it is deemed necessary, the competent authority may request enterprises with significance in the market to make amendments to their present Accounting Operating Procedures Manual and enterprises with significance in the market must not reject the request.
The contents of the Accounting Operating Procedures Manual described in Paragraph 1 shall specify the enterprises’ approaches of implementing the Standards.

With respect to the establishment and category of accounts of an enterprise with significant market power and the explanation of accounts thereof, please refer to Attachment 4 for detailed information.

The preparation of financial statements that must be submitted by enterprises with significant market power（ex. the type, format, submission times and deadline of financial statements; and CPA’s audit report）shall refer to Attachment 5.

Enterprises with significant market power shall appoint their own CPA to audit the financial statements thereof. The competent authority may, whenever it has been deemed necessary, dispatch an account therefor for audit.
CPAs whom are appointed to audit the financial statements described in the preceding paragraph shall adhere to Attachment 6.

Enterprises with significant market power shall make available all accounting documents for at least five years after the completion of annual closing procedures; and all accounting books and financial statements shall be kept for at least ten years after the completion of annual closing procedures. The above limitation does not apply to the documents of permanent records and of unresolved accounting issues.