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Article 10
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When an issuer, a securities firm, or a securities exchange reports the status of professional development of a principal accounting officer in accordance with the preceding article, it shall be aware of whether the principal accounting officer is in compliance with the provisions for continuing professional development and the minimum number of course hours. If there is a failure in such compliance, the failure shall be rectified within 1 month; if the failure is not rectified after 1 month, the company shall immediately readjust the professional duties of the person in question.
Issuers, securities firms, and securities exchanges shall remain informed at all times of whether their principal accounting officers are in compliance with the qualification requirements of Articles 3 and 4 herein. When a principal accounting officer is found in non-compliance, the given company shall readjust the principal accounting officer's professional duties within 1 month from the date such fact is discovered, and within 2 days from the date of discovery, the company use the competent authority's designated Internet-based information system to publicly announce the non-compliance and to report it for the competent authority's reference.
The company shall be exempt from the requirements of the preceding paragraph during the period the principal accounting officer participates in professional training courses in accordance with Article 5.
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