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Article 2
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A professional development institution that applies to offer professional training courses for principal accounting officers as provided in Article 5 and Article 6, paragraph 2 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges shall possess the following qualifications:
- The institution shall have been established as a non-profit incorporated association for no less than two years or shall be an incorporated foundation established with the approval of the competent authority, and shall have over the preceding two years offered a minimum total of 100 hours of courses in the areas of accounting, auditing, finance, financial laws and regulations, professional ethics, legal liability, and other related subjects, or it shall be a government agency or an educational institution at the university level or higher.
- The institution shall have received no official reprimand or more serious disposition within the preceding three years from the competent authority or the competent authority for the target industry.
- The competent authority's recognition of the institution for the offering of professional training courses for principal accounting officers, pre-employment or on-the-job training for internal auditors, or finance-related education and training shall not have been revoked during the preceding three years.
- The institution shall have established its own training site with facilities in compliance with the relevant laws and regulations governing structural safety, fire prevention and escape, and fire control, and must have a documented right of use valid for a minimum of one year. If a site is leased from an outside source, that site must also comply with relevant laws and regulations governing structural safety, fire prevention and escape, and fire control.
- It must have employed one or more full-time employees to administer the training courses.
A professional development institution that applies to offer professional training courses for principal accounting officers as provided in Article 5 and Article 6, paragraph 2, subparagraphs 1 and 2 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges shall possess the following qualifications in addition to those named in the preceding paragraph:
- It shall have offered professional development training in accounting and auditing for a minimum of five years.
- It shall have offered courses continuously over the preceding two years related to statements of auditing and accounting standards and related letters of interpretation.
- Its work plans for course offerings scheduled within the upcoming year shall be based primarily on courses related to the statements of auditing and accounting standards and related letters of interpretation.
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