Members undertaking SMSF audits will also need to hold a practicing certificate issued by one of the three bodies and have relevant professional indemnity insurance.

 
  • 同時(shí),承接“自治養老基金會(huì )”審計業(yè)務(wù)的審計人員必須持有上述三大會(huì )計團體所頒發(fā)的執業(yè)資質(zhì)證書(shū),以及相關(guān)的職業(yè)賠償保險。
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