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The Appeal Review Committee shall discuss the reasons for the appeal, the supporting evidence submitted, and the follow-up audit findings, and handle the case as follows:
- The Appeal Review Committee shall notify the person subject to the disposition and the appellant, requesting them to appoint personnel to attend the meeting of the Appeal Review Committee to give statements, and may attend the meeting to give statements accompanied by other third persons from the company.
- A member of the Appeal Review Committee shall enter recusal and may not participate in discussions or voting, appoint another member as agent, or serve as agent for another member, if a direct or indirect interested party with respect to the appellant.
- The chairperson and the members of the Appeal Review Committee have one vote each. A resolution of the Committee requires the approval of a majority of the members present at a meeting attended by two-thirds or more of the members.
- Resolutions shall be adopted by the Appeal Review Committee as follows:
- The Appeal Review Committee shall vote on whether to maintain or revoke the original disposition.
- When a resolution is made to revoke the original disposition, the Committee shall hold a further vote on whether the Committee will change the disposition or return the case to the TWSE for a new disposition. If both options receive the same number of votes, or if no resolution can be passed after discussions on how to change the disposition, it will be deemed that the case is to be sent back to the TWSE for a new disposition.
If the original disposition is revoked and a new disposition made, the TWSE may not, on the basis of the same facts, change the disposition to one unfavorable to the original person subject to disposition.
The person subject to disposition and the appellant may not file any further appeal against a resolution made by the Appeal Review Committee or a new disposition made by the TWSE in response to the specific instructions in the resolution returning the case to it. This restriction does not apply when the case is returned to the TWSE with instructions to investigate the facts that provided cause for the original disposition in order to make a new disposition.
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