1. Adopted and issued 7 July 1983 per Letter No. (72) Taiwan-Finance-Securities-I-1482 of the Securities and Exchange Commission, Ministry of Finance
2. Article 5 amended and issued 30 July 1985 per Letter No. (74) Taiwan-Finance-Securities-I-1342 of the Securities and Exchange Commission, Ministry of Finance
3. Amended and issued 27 September 1994 per Letter No. (83) Taiwan-Finance-Securities-VI-01876 of the Securities and Exchange Commission, Ministry of Finance
4. Articles 3 and 7 amended and issued 29 June 1999 per Order No. (88) Taiwan-Finance-Securities-VI-02445 of the Securities & Futures Commission, Ministry of Finance
5. Article 11 amended and issued 16 May 2008 per Order No. Financial-Supervisory-Securities-VI-09700200932 of the Financial Supervisory Commission, Executive Yuan
6. Articles 3 to 5, 7, and 10, and Attachment 1 of Article 3 amended, and Attachment 2 of Article 7 added, per 26 October 2020 Order No. Financial-Supervisory-Securities-Auditing-1090364941 of the Financial Supervisory Commission