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Article In Change | 29. Articles 10, 11, and 31 amended and issued per 28 December 2023 Order No. Financial-Supervisory-Securities-Auditing-1120386049 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 10, which will come into force from financial year 2024 |
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28. Articles 4, 6, 9 to 11, 14 to 16, and 31 amended and issued per 24 November 2022 Order No. Financial-Supervisory-Securities-Auditing-1110383772 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 6 and Article 9, paragraph 4, subparagraph 1, item B, which will come into force from financial year 2023.
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27. Form 8-7 of Article 23 amended and issued per 21 October 2020 Order No. Financial-Supervisory-Securities-Auditing-1090364819 of the Financial Supervisory Commission
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26. Articles 17, 19, and 31 amended and issued per 18 March 2020 Order No. Financial-Supervisory-Securities-Auditing-1090360951 of the Financial Supervisory Commission; for enforcement from financial year 2020
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25. Form 8-7 of Article 23 amended and issued per 24 April 2019 Order No. Financial-Supervisory-Securities-Auditing-1080310909 of the Financial Supervisory Commission
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24. Articles 9, 10, 15, 20, 23, 28, and 31, and Forms 1, 1-1, and 5-2 of Article 19, and Form 8-7 of Article 23 amended and issued; Forms 6-26 to 6-28 and 7-16 of Article 23 added; original Forms 6-26 to 6-32 adjusted to 6-29 to 6-35, and original forms 7-16 to 7-18 adjusted to 7-17 to 7-19; and Article 27 deleted per 13 July 2018 Order No. Financial-Supervisory-Securities-Auditing-1070324155 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 9, paragraph 4, subparagraphs 3 and 4, and paragraph 6, and Articles 10, 15, and 23, and Forms 1 and 1-1 of Article 19, which will come into force from financial year 2019.
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23. Articles 9 to 12, 15, 23 and 31, and Forms 1, 1-1, 2, 2-1, 3, 4, 5-1, 5-3 and 5-8 of Article 19, amended and issued per 28 June 2017 Order No. Financial-Supervisory-Securities-Auditing-1060023231 of the Financial Supervisory Commission; for enforcement from the beginning of financial year 2018
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22. Articles 9, 12, 15, 18, 29 and 31, and name of Chapter 5 and Forms 1 and 1-1 of Article 19, and Forms 6-11, 6-23 to 6-25 and 6-31 of Article 23 amended; Articles 24-1 and 24-2 added; Article 30 deleted per 19 December 2016 Order No. Financial-Supervisory-Securities-Auditing-1050050021 of the Financial Supervisory Commission; for enforcement from the beginning of financial year 2017
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21. Full text of 31 articles amended and issued per 13 August 2014 Order No. Financial-Supervisory-Securities-Auditing-1030029342 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Articles 2, 4, 7, paragraph 1, 8 to 13, 15, 17, 19 to 21, 24, 26, and 28, which will come into force from the beginning of financial year 2015
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20. Article 9 amended per 24 April 2014 Order No. Financial-Supervisory-Securities-Auditing-1030013142 of the Financial Supervisory Commission
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19. Articles 6, 9, 17, 26, 28, and 29, and Forms 5-1 to 5-11 of Article 19 and Forms 6-26 to 6-28 of Article 23 amended per 30 December 2013 Order No. Financial-Supervisory-Securities-Auditing-1020052738 of the Financial Supervisory Commission; for enforcement from the date of issuance
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18. Articles 9 to 12, 21, 23, and attachment to Article 19, amended and issued, and Article 26-1 added, per 22 December 2011 Order No. Financial-Supervisory-Securities-Auditing-1000062465 of the Financial Supervisory Commission, Executive Yuan
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17. Full text of 29 articles amended and issued per 7 July 2011 Order No. Financial-Supervisory-Securities-Auditing-1000032208 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2012
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16. Articles 7 and 24 amended and issued 10 January 2009 per Order No. Finance-Supervisory-Securities-VI-0970070615 of the Financial Supervisory Commission, Executive Yuan, for enforcement from date of issuance, except Article 7, paragraph 3, subparagraph 1, item K, enforced from 1 January 2009
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15. Articles 6 to 10, 13, and 24 amended and issued 9 March 2007 per Order No. Finance-Supervisory-Securities-VI-0960008823 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2007, except Form 6 under Article 17, paragraph 1, subparagraph 5, which will be enforced from 1 January 2008
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14. Full text of 24 articles amended and issued 27 September 2005 per Order No. Finance-Supervisory-Securities-VI-0940004294 of the Financial Supervisory Commission, Executive Yuan, to enter into force from 1 January 2006
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13. Articles 4, 5, 8, 11, 13-1, 14, and 23 amended; article 24-1 and name of Chapter 5-1 added; Articles 15-17 and Chapter 3 name deleted 29 March 2005 per Order No. Finance-Supervisory-Securities-VI-0940001315 of the Financial Supervisory Commission, Executive Yuan
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12. Articles 6, 8, 9, 10, 11, 13, 14, and 21, the schedules of Article 14 (Forms 1, 4, 5-5), the schedule of Article 11 (Form 24), and the schedules of Article 21 (Forms 19, 20, 25) amended on 30 January 2003 per Letter Ref. No. Taiwan-Finance-Securities (6)-0920000443 of the Securities and Futures Commission, Ministry of Finance
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11. Articles 2, 5, 6, 8. 10. 11. 12. 17. 18, 19, 22, 23, and 26-2 amended on 3 October 2002 per Letter Ref. No. Taiwan-Finance-Securities (6)-0910005124 of the Securities and Futures Commission, Ministry of Finance
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10. Articles 8, 13-1, 13-2, 22-1, 25, 26, 26-1, 26-2, and 27 were amended by the Securities and Exchange Commission of the Ministry of Finance on November 11, 2000 per Letter Ref. No. (89)-Taiwan-Finance-Securities (6)-04754
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