並前往https://www.roccpa.org.tw/ReadFileClick/?id=10646&p=News&n=1eadc26bbacd4a7e96c94d1ddf87a9f9.pdf&fn=%E9%99%84%E4%BB%B6-110.1.27%E8%B2%A1%E6%94%BF%E9%83%A8%E8%B3%A6%E7%A8%85%E7%BD%B2%E8%88%87%E6%9C%83%E8%A8%88%E5%B8%AB%E7%A8%85%E5%8B%99%E5%BA%A7%E8%AB%87%E6%9C%83%E6%9C%83%E8%AD%B0%E7%B4%80%E9%8C%84.pdf&openExternalBrowser=1