Regulations Governing Establishment of Internal Control Systems by Public Companies Article 20
A public company shall report to the FSC for recordation its corrections of any defects and irregularities of the internal control system discovered during the past year's internal auditing within 5 months from the end of each fiscal year in the prescribed format and via the internet-based information system.
中文原文 公開發行公司建立內部控制制度處理準則第20條
公開發行公司應於每會計年度終了後五個月內將上一年度內部稽核所見內部控制制度缺失及異常事項改善情形，依規定格式以網際網路資訊系統申報本會備查。