After ruling on the initiation of the rehabilitation or liquidation process, the court may order the judicial associate officer to conduct the rehabilitation or liquidation process; and, if necessary, may select one attorney, CPA, or another proper natural person or juristic person as the supervisor or the administrator.
If it is deemed necessary, the court may order the supervisor or the administrator to provide reasonable security.
Remunerations to the supervisor or the administrator shall be determined by the court and shall have priority to be paid off.
Rules of selection of juristic persons as the supervisors or the administrators by the court shall be determined by the Judicial Yuan.
If the court orders a judicial associate officer to conduct the rehabilitation or liquidation process, but does not select a supervisor or administrator, unless otherwise provided for or otherwise restricted by the court, the procedure to be conducted by the court and the supervisor or administrator shall be conducted by the judicial associate officer.
If after ruling on the initiation of the rehabilitation or liquidation process, the court neither selects a supervisor or administrator, nor orders a judicial associate officer to conduct the rehabilitation or liquidation process, unless otherwise provided for, the duties of the supervisor or administrator shall be performed by the court.

The supervisor or administrator shall be subject to the direction and supervision of the court. The court may order him/her to make a report on clearance affairs and make other necessary investigations from time to time.
The court may replace the supervisor or administrator based on the resolution of the creditors' meeting or on its own initiative. However, before the replacement, the court shall provide him/her with the opportunity to state his/her opinions.

The supervisor or administrator shall perform his/her duties with due care of a good administrator; and may not resign from the duties without approval of the court.
If the supervisor or administrator breaches the obligations under the preceding paragraph, resulting in damage to the interested parties, he/she shall be liable for compensation of damage.