Standards Governing the Establishment of Futures Commission Merchants Article 5
Futures commission merchants shall adopt internal control systems in accordance with the FSC's Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets and with regulations regarding standards for internal control systems as adopted by futures commission merchants adopted by the Taiwan Futures Exchange Corporation and other futures-related agencies.
中文原文 期貨商設置標準第5條
期貨商應依本會所訂之證券暨期貨市場各服務事業建立內部控制制度處理準則及臺灣期貨交易所股份有限公司等期貨相關機構訂定之期貨商內部控制制度標準規範之規定，訂定內部控制制度。