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Article NO. Content

Title:

Taipei Exchange Rules Governing the Operation by Securities Firms of the Business of Proprietary Trading of Security Tokens  CH

Amended Date: 2023.03.02 (Articles 4, 41 amended,English version coming soon)
Current English version amended on 2022.02.10 
Article 2     Securities firms operating the business of proprietary trading of security tokens shall do so in compliance with these Rules, except as otherwise provided by law or regulation.
    These Rules do not apply to securities, other than securities representing security tokens, regulated under Article 6 of the Securities and Exchange Act for which provisions have already been made under other laws or regulations.
    Financial reports of securities firms and issuers shall be prepared in accordance with applicable laws and regulations. For matters on which applicable laws and regulations are silent, they shall be prepared in accordance with generally accepted accounting principles and with the guidelines issued by the Accounting Research and Development Foundation in Taiwan. Certified public accountants (CPAs) engaged to audit and attest the financial reports of securities firms and issuers shall comply with applicable laws and regulations. For matters on which those laws and regulations are silent, CPAs shall comply with generally accepted auditing standards and with the guidelines issued by the Accounting Research and Development Foundation in Taiwan.