Purpose: In Taiwan, over the past ten years, voluntary reporting (Taiwan Patient-safety Reporting system (TPR)) was encouraged as the strategy to improve the culture of patient safety. After the implementation of "" Medical Accident Prevention and Disputes Resolution Act"", any incidence meets the definition of ""Never Events"" will be subject to Mandatory Reporting System in the future. What will be the expected effects of changing this reporting system on improving medical quality and promoting patient safety? By comparing the reporting systems among countries will serve as the reference for Taiwan after implementation. Research methods: ""Document analysis"" and ""comparative study"" will be applied for this article. Result: To compare the discrepancy between Taiwan and the other countries, refer to the following: The development of Taiwan’s patient safety reporting system is similar to the model of the United Kingdom, gradually developing from voluntary to mandatory reporting; in Australia, local governments can define their own items for mandatory reporting, among which the 11 types of mandatory reporting Sentinel Event (SE) of Safer Care Victoria (SCV) can be used as the reference for the definition of Never Events, in addition, Australia has an independent unit responsible for Root Cause Analysis (RCA), which can be also used as the reference for Taiwan to promote RCA after the implementation of Medical Accident Prevention and Disputes Resolution Act. Conclusion: After the official implementation of Medical Accident Prevention and Disputes Resolution Act, it is necessary to continuously monitor and evaluate the effectiveness of this Mandatory Reporting system to establish the culture of patient safety in our country.