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Relevant Laws

Title:Regulations Governing the Exercise of Powers by Audit Committees of Public Companies (2020.01.15)
Article 3     A public company establishing an audit committee under the Act shall adopt an audit committee charter that shall at least include the following:
  1. Number and term of office of audit committee members.
  2. Powers of the audit committee.
  3. Rules of procedure for meetings of the audit committee.
  4. Resources to be provided by the company when the audit committee exercises its powers.
    The charter under the preceding paragraph, and any amendment thereto, shall be adopted by resolution of the board of directors.