Regulations Governing the Administration of Shareholder Services of Public Companies Article 44-6
Where voting rights at a company shareholders' meeting are exercised in writing or by means of electronic transmission, before the shareholders' meeting is convened, the company's shareholder services agent, another shareholder services agent, or a company specified in Article 3, paragraph 2, shall tally and verify such votes. However, if the company handles its own shareholder services, the company may carry out the tallying and verification itself.The internal control system of the entity carrying out the tallying and verification referred to in the preceding paragraph shall include tallying and verification procedures for voting rights exercised in writing and by means of electronic transmission; where a shareholder exercises voting rights in writing, verification shall be made of whether the written form is the form printed by the company and whether the shareholder has signed or chopped the form.A written record shall be made of the procedures and results of the tallying and verification referred to in paragraph 1, and shall be signed/sealed by the person handling it and the supervisor and kept on record for review
中文原文 公開發行股票公司股務處理準則第44-6條
公司股東會採行以書面或電子方式行使表決權者，於股東會開會前應經公司之代辦股務機構、其他代辦股務機構或第三條第二項之公司予以統計驗證。
但公司自辦股務者，得由公司自行辦理統計驗證事務。
辦理前項統計驗證事務者，其內部控制制度應包括書面及電子方式行使表決權之統計驗證程序；股東以書面方式行使表決權者，應就該書面是否為公司印製、股東是否簽名或蓋章予以驗證。
第一項項統計驗證之程序及結果應作成書面紀錄，由承辦人及主管簽章，備供查核。
但公司自辦股務者，得由公司自行辦理統計驗證事務。
辦理前項統計驗證事務者，其內部控制制度應包括書面及電子方式行使表決權之統計驗證程序；股東以書面方式行使表決權者，應就該書面是否為公司印製、股東是否簽名或蓋章予以驗證。
第一項項統計驗證之程序及結果應作成書面紀錄，由承辦人及主管簽章，備供查核。