Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
A stock exchange shall, at its business premises, provide the FSC for its inquiry with all papers, accounting books, lists, records, contracts and relevant examining and proving documents regarding the listing, transaction, monitoring, clearing, settlement and the auditing of the finance and business of a securities firm.
Except otherwise prescribed in the Commercial Accounting Act and in relevant regulations, a stock exchange shall set out the duration for preservation of the certificates, receipts, accounting books, lists, records, contracts and relevant examining and proving documents and report to the FSC for recordation.