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Article 14-1
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Public companies, securities exchanges, securities firms, and enterprises set forth in Article 18 shall establish financial and operational internal control systems.<br/>The Competent Authority may prescribe regulations governing the internal control systems of companies or enterprises under the preceding paragraph.<br/>A company or enterprise under paragraph 1 shall file a statement of internal control with the Competent Authority within three months after the close of each fiscal year, unless approval otherwise has been granted by the Competent Authority.
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