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Article 8
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Unless otherwise provided by law or regulation, a securities firm shall install internal auditors to examine the company's finance and business on a monthly basis, and prepare internal audit reports and keep them available for audit.
The internal audit reports referred to in the preceding paragraph shall include comments on the compliance of the securities firm's finance and business with relevant laws and regulations and the internal control system of the company.
Unless otherwise provided by law or regulation, a securities firm shall file with the TPEx in the prescribed format, its next year's annual audit plan by the end of each fiscal year, and a report on the execution of its previous year's annual audit plan within 2 months from the end of each fiscal year.
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