Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges Article 4
The appointment and discharge of the in-charge accountant of a company-type stock exchange shall be approved by a majority of the directors present at a board of directors meeting attended by a majority of the directors, and shall be reported to the FSC for approval or recordation within 5 days after appointment or change.
中文原文 公司制證券交易所財務報告編製準則第4條
公司制證券交易所主辦會計人員之任免，應由董事會過半數董事出席，及出席董事過半數同意，並應於任用或異動後五日內，報請本會核備。