Business Entity Accounting Act｜第 3 條｜商業｜Act｜In Force
第 一 章｜經濟部｜v1.0
Last Amended: 2014-06-18
（The Competent Authority） The term "the Competent Authority" as referred to in this Law refers to the Ministry of Economics Affairs where the central government is concerned; the Government of the Special Municipality where the Special Municipality is concerned; or the Government of County (City) where the County (City) is concerned. The competent authorities’ responsibilities are allocated as follows: 1. The Central Competent Authority: (1) Formulation and promotion of laws and policies related to business accounting. (2) Management of business accounting affairs of businesses registered with it. 2. The Competent Authority of a Municipal Government: management of business accounting affairs of businesses registered under the delegation of the Central Competent Authority. 3. The Competent Authority of a County (City): management of business accounting affairs of businesses registered with it.