Regulations Governing Establishment of Internal Control Systems by Public Companies Article 45

If a public company has established an audit committee, the provisions of Article 4, paragraph 1, Article 6, paragraph 1, subparagraphs 1 and 5, Article 15, paragraphs 1 and 2, Article 16, paragraph 1, and Article 39, paragraph 1, subparagraph 1 of these Regulations that govern supervisors shall apply mutatis mutandis to the audit committee.