• Font Size:
  • S
  • M
  • L

Article NO. Content

Title:

Regulations Governing Establishment of Internal Control Systems by Public Companies  CH

Amended Date: 2024.04.22 
Article 17 The internal auditors of a public company shall pursue continuing education as well as attend internal audit training held by institutions recognized by the FSC, to improve their auditing quality and competence.<br/>The internal audit training referred to in the preceding paragraph shall include the various professional courses, computerized auditing, and basic legal knowledge.<br/>The hours required for the continuing education under paragraph 1 shall be as prescribed separately by the FSC.