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Article NO. Content


Regulations Governing Responsible Persons and Associated Persons of Securities Firms  CH

Amended Date: 2020.10.26 (Articles 10 amended,English version coming soon)
Current English version amended on 2020.01.15 
Article 18-1     In supervising internal audit work, the chief internal auditor of a securities firm may not do any of the following:
  1. Disclose, deliver, or make known the content of the financial examination report, in whole or in any part, to personnel not related to the performance of occupational duties, without FSC approval.
  2. Issue an untrue internal audit report in connection with internal audit work.
  3. Fail to discover a serious deficiency in financial or business operations due to the securities firm's deployment of an obviously insufficient number of, or incompetent, internal auditors.
  4. Fail to follow the FSC's instructions in conducting audit work or providing relevant information.