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Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 5

Regulations Governing the Preparation of Financial Reports by Securities Firms｜第 5 條｜證券暨期貨管理｜Regulation｜In Force

第 一 章｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-04-28

Content

With the exception of a securities firm concurrently operated by a financial institution, which shall otherwise be subject to other applicable requirements, the appointment and discharge of the principal accounting officer of a securities firm shall be approved by a majority of the directors present at a board of directors meeting attended by a majority of the directors. Within 5 days after appointment or change, the securities firm shall file for registration with the Taiwan Stock Exchange (TWSE), the Taipei Exchange (TPEx), or the relevant securities dealers association, to be forwarded to the FSC for recordation.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Securities Firms

  • Regulations Governing the Offering and Issuance of Securities by Securities Issuers - Article 70（第 70 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 1（第 1 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 2（第 2 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 3（第 3 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 4（第 4 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 6（第 6 條）