Regulations Governing Futures Commission Merchants Article 24

A futures commission merchant shall prepare financial reports in accordance with applicable regulations, and within 3 months after the close of each fiscal year shall publish and report to the FSC annual financial reports that have been audited and attested by certified public accountants, approved by the board of directors, and acknowledged by the supervisors. Within 2 months after the end of each fiscal mid-term, it shall publish and report to the FSC financial reports that have been audited and attested by certified public accountants, approved by the board of directors, and acknowledged by the supervisors. However, a futures commission merchant that has publicly issued stock or a futures subsidiary of a financial holding company shall publicly announce and report its annual financial report no later than 75 days after the close of the fiscal year.Auditing and attestation of the financial reports referred to in the preceding paragraph shall be performed jointly by two or more practicing certified public accountants of a joint accounting firm approved by the FSC in accordance with the Criteria Governing Approval for Auditing and Attestation of Financial Reports of Public Companies by Certified Public Accountants.A futures commission merchant shall, by the 10th day of each month, submit to the FSC a monthly accounting summary, monthly statement of financial ratios, and monthly statement of futures trading volume for the preceding month.The items for reporting referred to in the preceding paragraphs 1 and 3 shall be reported to the FSC via the TAIFEX.