Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants|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: 2026-04-27
The appointment and discharge of the in-charge accountant of a domestic FCM shall be approved by a majority of the directors present at a board of directors meeting attended by a majority of the directors. A branch office managerial officer authorized by the head office may have sole discretion to appoint and discharge the in-charge accountant of a foreign FCM.