Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies Article 4
No independent director of a public company may concurrently serve as an independent director of more than three other public companies.Where an independent director of a financial holding company or of a TWSE listed or TPEx listed investment holding company concurrently serves as an independent director of more than one wholly owned subsidiary of that company, the number of such subsidiaries beyond one shall be included in the calculation of the number of subsidiaries at which the independent director concurrently serves under paragraph 1.
中文原文 公開發行公司獨立董事設置及應遵循事項辦法第4條
公開發行公司之獨立董事兼任其他公開發行公司獨立董事不得逾三家。
金融控股公司或上市上櫃投資控股公司之獨立董事兼任該公司百分之百持有之公開發行子公司獨立董事，兼任超過一家者，其超過之家數計入前項兼任家數。
金融控股公司或上市上櫃投資控股公司之獨立董事兼任該公司百分之百持有之公開發行子公司獨立董事，兼任超過一家者，其超過之家數計入前項兼任家數。