Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
Professional development institutions for principal accounting officers shall administer tests to principal accounting officers receiving training; certificates may be issued only to those with passing scores on the tests, and test results shall be the basis for compilation of lists of qualifying persons.
Before the end of January each year, an institution that has been recognized as a professional development institution for principal accounting officers shall report the names of the principal accounting officers participating in training and the status of their professional development during the preceding year for reference by the competent authority through the competent authority's designated Internet-based information system. It shall also attach materials to report to the competent authority the names of courses actually offered during the preceding year, course outlines, course offering dates, course hours, number of participants, and the academic qualifications and experience of instructors; if the reported information indicates non-compliance with the provisions of these Regulations, the competent authority may revoke its recognition of the institution as a professional development institution for principal accounting officers.