Standards Governing the Establishment of Futures Trust Enterprises Article 27

A SITE applying to concurrently operate a futures trust enterprise shall set up a research and analysis department, a finance and accounting department, and an internal audit department; provided that this requirement shall not apply if it has already set up these departments.A SITE applying to concurrently operate a futures trust enterprise shall appoint managerial officers, department supervisors, and associated persons pursuant to Article 14, paragraph 2.
中文原文 期貨信託事業設置標準第27條
證券投資信託事業申請兼營期貨信託事業者,應設置研究分析、財務會計及內部稽核部門。
但已設置各該部門者,不在此限。
證券投資信託事業申請兼營期貨信託事業,應依第十四條第二項規定配置經理人、部門主管及業務員。

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