The regulatory submissions of financial reports and related supplementary documents that an issuer is required to file under Article 36 of the Act shall be separately bound, with the stock code of the issuer's ordinary shares appearing on the upper right corner of the cover of the financial report, and a filing form prepared for the purpose of regulatory filing. The relevant documents shall be filed with the FSC. The issuer shall also send a copy to the Taiwan Stock Exchange (TWSE) if its shares are listed on the TWSE, or to the Taipei Exchange (TPEx) if its shares are traded on the TPEx.

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These Regulations shall come into force from the date of issuance, with the exception of Article 2, Article 4, Article 7, paragraph 1, Articles 8 to 13, Article 15, Article 17, Article 19, Article 20, Article 21, Article 24, Article 26, and Article 28, as amended on 13 August 2014, which shall come into force from financial year 2015, the articles amended on 19 December 2016, which shall come into force from financial year 2017, the articles amended on 28 June 2017, which shall come into force from financial year 2018, Article 9, paragraph 4, subparagraphs 3 and 4, Article 9, paragraph 6, Article 10, Article 15, Article 23, and Forms 1 and 1-1 of Article 19, as amended on 13 July 2018, which shall come into force from financial year 2019, the articles amended on 18 March 2020, which shall come into force from financial year 2020, Article 6 and Article 9, paragraph 4, subparagraph 1, item B amended on 24 November 2022, which shall come into force from financial year 2023, and Article 10 amended on 28 December 2023, which shall come into force from financial year 2024.