Regulations Governing the Administration of Shareholder Services of Public Companies Article 3-2
A company whose stock is listed on the stock exchange or traded on the OTC market may not make a change to handling its shareholder services in-house once those services are outsourced.
中文原文 公開發行股票公司股務處理準則第3-2條
股票已在證券交易所上市或在證券商營業處所買賣之公司，股務事務委外辦理者，不得變更為自行辦理。