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Article NO. Content


Taiwan Stock Exchange Corporation Guidelines Governing the Selection and Appointment of External Reviewers of the Securities Listing Review Committee  CH

Amended Date: 2018.10.31 
Categories: Primary Market > Review
Article 4     A reviewer shall recuse himself from the review under any of the following circumstances:
  1. he or his spouse is employed by the issuing company, its underwriter, CPA firm or law firm in a regular position and receives regular salary payments;
  2. he or his spouse was an employee of the issuing company and has left the company for less than two years;
  3. the company where he or his spouse is employed is a related party to the issuing company;
  4. he or his spouse is the spouse or a relative within the second degree of relationship of a director or officer of the issuing company;
  5. he or his spouse maintains a joint investment or profit-sharing relationship with the issuing company;
  6. he is a CPA for the issuing company;
  7. the company where he or his spouse is employed maintains a business relationship with the issuing company;
  8. other circumstances where he has a direct or indirect interest and his independence may therefore be compromised.
    In the event the quorum for meeting is not maintained due to recusal of internal reviewers as described in the preceding paragraph, the President may select suitable candidates from among the supervisors and deputy supervisors of various departments and offices to act as reviewers subject to approval of the chairman of the board of directors on a case-by-case basis.