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Article 23
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A chief corporate governance officer shall be a qualified, practice-eligible lawyer or accountant or have been in a managerial position for at least three years in a securities, financial, or futures related institution or a public company handling legal affairs, compliance, internal audit, financial affairs, accounting, stock affairs, or corporate governance affairs as specified in Article 21.
In the case of a foreign company in Article 165-1 of the Securities and Exchange Act,the chief corporate governance officer'srelevant experiencein a public company may be substituted byrelevant experience in a foreign enterprise with a paid-in capital equivalent to NT$50 million or more.
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