Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Taiwan Stock Exchange Corporation Operational Guidelines for Follow-up, Assessment, and Guidance in Regard to Securities Firm Audit Deficiencies 

Amended Date: 2002.02.01 
Categories: Market Supervision > Regulation of Securities Firms
Article 2
    For the purposes of these Operational Guidelines, "securities firm audit deficiency" means a following matter found in a general audit (including routine and selective audits) of a securities firm conducted by the Taiwan Stock Exchange Corporation (TSEC) or a routine audit of a securities firm conducted by the GreTai Securities Market (GTSM): a violation of a law or a regulation applicable to the centralized securities market, a deficiency in finances or operations, or a rating of the securities firm's internal auditing operations (including self-auditing operations at a securities firm's branch office) as "substandard".

Interpretation:

Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw