Regulations Governing the Administration of Shareholder Services of Public Companies Article 10
When handling shareholder services, a shareholder services agent shall open a special account with a bank for the receipt and payment of funds under its custody and shall not use the funds in such account for other purpose, unless the shareholder services agent is operated by a financial institution, in which case it shall follow the provisions of the Banking Act.
中文原文 公開發行股票公司股務處理準則第10條
代辦股務之機構辦理股務作業，除金融機構兼營者依銀行法規定外，應於銀行設立專戶辦理其保管款項之收付，該帳戶款項不得流用。