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Legislative History

Title: Regulations Governing Establishment of Internal Control Systems by Public Companies CH
Announced Date: 2002-11-18
Amended Date: 2021-12-28
Category: Financial Supervisory Commission(金融監督管理委員會)
Attachment:
1. Forty-five articles promulgated in full 18 November 2002 per Order No. Taiwan-Finance-Securities-Audit-0910005800 of the Securities and Futures Commission, Ministry of Finance; for implementation from the date of promulgation
2. Articles 23 and 24 amended and promulgated 18 December 2003 per Order No. Taiwan-finance-Securities-Audit-0920005169 of the Securities and Futures Commission, Ministry of Finance
3. Articles 2, 3, 5 to 8, 11, 13 to 17, 21, 22, 24, 31, 32, 37, 39 to 42, and the name of Chapter IV amended and issued 19 December 2005 per Order No. Financial-Supervisory-Securities-Audit-0940005920 of the Financial Supervisory Commission, Executive Yuan
4. Articles 8, 13, and 22 amended and issued 17 July 2007 per Order No. Financial-Supervisory-Securities-Audit-0960036652 of the Financial Supervisory Commission, Executive Yuan
5. Articles 6, 8, 14, 16, and 40 amended and issued per 16 March 2009 Order No. Financial-Supervisory-Securities-Audit-0980009090 of the Financial Supervisory Commission, Executive Yuan
6. Articles 6, 8, 13, 39 and 45 amended and issued, and Article 43-1 added per, 21 December 2011 Order No. Financial-Supervisory-Securities-Auditing-1000062131 of the Financial Supervisory Commission, Executive Yuan; for enforcement 3 months after the date of issuance
7. Full text of 47 articles amended and issued per 22 September 2014 Order Financial-Supervisory-Securities-Auditing-1030036318 of the Financial Supervisory Commission; for enforcement from 1 January 2015
8. Article 47 amended, and Article 9-1 added, per 28 December 2021 Order No. Financial-Supervisory-Securities-Auditing-1100365654 of the Financial Supervisory Commission; for enforcement from the date of issuance