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Laws

Title：

Regulations Governing Establishment of Internal Control Systems by Public Companies  CH

Announced Date： 2002.11.18
Amended Date： 2024.04.22 (Articles 8, 13, 39, 47 amended,English version coming soon)
Current English version amended on 2022.12.15 
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Content Article In Change9. Articles 24, 25, 30, 31, 34, and 47 amended, and Articles 32, 33, and 35 deleted, per 15 December 2022 Order No. Financial-Supervisory-Securities-Auditing-1110385440 of the Financial Supervisory Commission; for enforcement from 1 January 2023
Content Article In Change 8. Article 47 amended, and Article 9-1 added, per 28 December 2021 Order No. Financial-Supervisory-Securities-Auditing-1100365654 of the Financial Supervisory Commission; for enforcement from the date of issuance
Content Article In Change 7. Full text of 47 articles amended and issued per 22 September 2014 Order Financial-Supervisory-Securities-Auditing-1030036318 of the Financial Supervisory Commission; for enforcement from 1 January 2015
Content Article In Change 6. Articles 6, 8, 13, 39 and 45 amended and issued, and Article 43-1 added per, 21 December 2011 Order No. Financial-Supervisory-Securities-Auditing-1000062131 of the Financial Supervisory Commission, Executive Yuan; for enforcement 3 months after the date of issuance
Content Article In Change 5. Articles 6, 8, 14, 16, and 40 amended and issued per 16 March 2009 Order No. Financial-Supervisory-Securities-Audit-0980009090 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 4. Articles 8, 13, and 22 amended and issued 17 July 2007 per Order No. Financial-Supervisory-Securities-Audit-0960036652 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 3. Articles 2, 3, 5 to 8, 11, 13 to 17, 21, 22, 24, 31, 32, 37, 39 to 42, and the name of Chapter IV amended and issued 19 December 2005 per Order No. Financial-Supervisory-Securities-Audit-0940005920 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 2. Articles 23 and 24 amended and promulgated 18 December 2003 per Order No. Taiwan-finance-Securities-Audit-0920005169 of the Securities and Futures Commission, Ministry of Finance
Content 1. Forty-five articles promulgated in full 18 November 2002 per Order No. Taiwan-Finance-Securities-Audit-0910005800 of the Securities and Futures Commission, Ministry of Finance; for implementation from the date of promulgation