Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
Unless otherwise approved by the competent authority, at least one supervisor seat shall have no spousal relationship or familial relationship within the second degree of kinship with another supervisor or a director.
A TWSE/TPEx listed company is advised to refer to the provisions on independence provided in the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and appoint a suitable supervisor to enhance the risk management and financial and operational control of the company.
A supervisor will preferably be domiciled within the territory of the ROC to allow timely performance of supervisory functions.