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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： 2024-04-22
Category： Financial Supervisory Commission（金融監督管理委員會）
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
9. Articles 24, 25, 30, 31, 34, and 47 amended, and Articles 32, 33, and 35 deleted, per 15 December 2022 Order No. Financial-Supervisory-Securities-Auditing-1110385440 of the Financial Supervisory Commission; for enforcement from 1 January 2023
10. Articles 8, 13, 39, and 47 amended per 22 April 2024 Order No. Financial-Supervisory-Securities-Auditing-1130381962 of the Financial Supervisory Commission; for enforcement from the date of issuance, except for Article 8, paragraph 4 and Article 13, paragraph 5, which are for enforcement from 1 January 2025