Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 5
The appointment and discharge of the in-charge accountant of a domestic FCM shall be approved by a majority of the directors present at a board of directors meeting attended by a majority of the directors.A branch office managerial officer authorized by the head office may have sole discretion to appoint and discharge the in-charge accountant of a foreign FCM.
中文原文 期貨商財務報告編製準則第5條
本國期貨商主辦會計人員之任免，應經董事會以董事過半數之出席，及出席董事過半數同意之決議行之。
外國期貨商之主辦會計人員，得由總公司授權分公司經理人全權任免之。
外國期貨商之主辦會計人員，得由總公司授權分公司經理人全權任免之。