Section III Special Audits |
| Article 25 | To strengthen the control of computer information systems, securities exchanges, over-the-counter securities markets, futures exchanges, and central securities depositories shall, on a regular basis, engage professionals with public credibility and audit capability to conduct special audits regarding the use of computer information systems in the handling of various operations, and submit the results of the audit to the competent authority for recordation.
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| Article 26 | Articles 25 through 36 of the Regulations Governing the Establishment of Internal Control Systems by Public Companies shall apply mutatis mutandis where a CPA is engaged by a service enterprise to conduct a special audit of its internal control system.
If a service enterprise is a financial institution under the Money Laundering Control Act, the competent authority may ask securities and futures related institutions such as the Taiwan Stock Exchange, the Taipei Exchange, the Taiwan Futures Exchange, or the Securities Investment Trust and Consulting Association of the R.O.C. to conduct a special audit of personal information protection, prevention of money laundering, and countering terrorism financing, and when necessary may require the enterprise to hire a CPA to conduct the special audit.
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