Regulations Governing Establishment of Internal Control Systems by Public Companies Article 47

These Regulations shall come into force from 1 January 2015.The amendments to these Regulations shall be enforced from the date of issuance, with the exception of the articles amended on 15 December 2022, which shall come into force from 1 January 2023, and Article 8, paragraph 4 and Article 13, paragraph 5 amended on 22 April 2024, which shall come into force from 1 January 2025.
中文原文 公開發行公司建立內部控制制度處理準則第47條
本準則自中華民國一百零四年一月一日施行。
本準則修正條文,除中華民國一百十一年十二月十五日修正條文自一百十二年一月一日施行,一百十三年四月二十二日修正之第八條第四項及第十三條第五項自一百十四年一月一日施行外,自發布日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.