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Article 9
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When conducting audits, the auditing agency shall, based on the factors set out in Paragraph 1, Article 6, form a separate audit team of three or more members for each audited agency.<br/>When forming an audit team under the preceding paragraph, the auditing agency shall, taking audit needs into consideration, invite government agency representatives or experts and scholars possessing expertise in cyber security policy or the technical, management, legal, or practical matters required for the audit to serve as members of the team. Government agency representatives shall account for no less than one-fourth of all members.<br/>The auditing agency shall agree in writing with members of the audit team on conflict-of-interest recusal and confidentiality obligations.<br/>A government agency representative or expert or scholar referred to in Paragraph 2 who falls under any of the following circumstances shall voluntarily recuse themselves from serving as a member of the audit team for the audit:<br/>1. They, their spouse, their relatives within the third degree of kinship, their family members, or the trustee of any property trust of the aforementioned persons have a pecuniary or non-pecuniary inter-est in the audited agency, its representative, or its responsible person.<br/>2. They, their spouse, their relatives within the third degree of kinship, or their family members cur-rently have, or have had within the past two years, a relationship of employment, contracting, man-date, agency, or other similar relationship with the audited agency, its representative, or its respon-sible person.<br/>3. The agency, organization, or unit where they are currently employed or were employed within the past two years has served as a consultant to the audited agency, and the consulting items are related to the audited items.<br/>4. Other circumstances sufficient to indicate that their serving as a member of the audit team will affect the impartiality of the audit results.
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