The appointment of audit personnel shall be governed by this act. Related matters not provided herein shall be governed by the Civil Service Employment Act.

The audit personnel mentioned in this act includes Deputy Auditor-General, Assistant Auditor-General, Senior Auditor, Senior Inspector, Auditor and Inspector.

The Deputy Auditor-General shall be appointed from the persons with one of the following qualifications and be qualified for the rank of proposed position:
1. The incumbent Assistant Auditor-Generals.
2. Persons with prominent academic acquirements in accounting, auditing fields and abundant administrative experience.
When there are two Deputy Auditor-Generals, one of them shall be appointed from the persons with qualifications listed in the Subparagraph 1 of the preceding Paragraph.

The Assistant Auditor-General shall be appointed from the persons with one of the following qualifications and be qualified for the rank of proposed position:
1. Persons have served as the rank of proposed position or is currently serving as the next promotion order of audit personnel.
2. Persons have passed accounting and auditing or related series on the Civil Service Senior Examination, on a civil servants special examination, recommended appointment promotion examination at an equivalent level, or examination categories that are applicable to the above series according to the series applicable to the categories of statutory examination comparison chart.
3. Persons have passed civil engineering, information processing or related series on the Civil Service Senior Examination, on a civil servants special examination, recommended appointment promotion examination at an equivalent level, or examination categories that are applicable to the above series according to the series applicable to the categories of the statutory examination comparison chart.
4. Persons have served as the series of the confirmed assessment of position rank and grade proposed position.
The term “related series” as referred to in Subparagraph 2 of the preceding paragraph means the series that are the same group of positions as accounting and auditing or the administration series designated as the same group of positions. The term “related series” as referred to in Subparagraph 3 of the preceding paragraph means the series that are the same group of positions as civil engineering or information processing and designated as the same group of positions of the technical series.

The Senior Auditor, Senior Inspector ,Auditor and Inspector shall have one of the following qualifications and be qualified for the rank of proposed position:
1.The Senior Auditor should have one of the qualifications listed in Article 4, Paragraph 1, Subparagraph 1, Subparagraph 2, or Subparagraph 4.
2.The Senior Inspector should have one of the qualifications listed in Article 4, Paragraph 1, Subparagraph 1, Subparagraph 3, or Subparagraph 4.
3.The Auditor should have one of the qualifications listed in Article 4, Paragraph 1, Subparagraph 1, Subparagraph 2, or have served as the series of the confirmed assessment of position rank and grade proposed position.
4.The Inspector should have one of the qualifications listed in Article 4, Paragraph 1, Subparagraph 1, Subparagraph 3, or have served as the series of the confirmed assessment of position rank and grade proposed position.

For operational requirements, the audit agency may recruit personnel from comprehensive administration, legal system, or related administration series and be qualified for the rank of proposed position as the senior auditor, the senior inspector, the auditor or the inspector.
The personnel recruited from the qualification of the preceding paragraph shall not take up more than ten percent of the formal audit personnel.
The term “administration series” as referred to in Paragraph 1 means the administration series except for accounting and auditing or related series regulated in Article 4.

This Act shall come into force on the date of promulgation.