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Article 27-3
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A foreign issuer that applies for a TWSE secondary stock listing, or to sponsor issuance of Taiwan Depositary Receipts by a depositary institution, shall continuously engage a lead securities underwriter from the date of listing to the end of the 2 subsequent fiscal years to assist it in compliance matters regarding Republic of China securities laws and regulations, the bylaws, rules, and public announcements of the TWSE, and the listing contract. However, if the foreign issuer applies for TWSE secondary listing pursuant to Article 27-1, the continuous engagement period shall not be less than 3 full fiscal years.
During the engagement period referred to in the preceding paragraph, the lead underwriter shall make the issuer's financial and business information available on its website on a quarterly basis.
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