Regulations Governing Managed Futures Enterprises Article 50
A supervisor or employee of a managed futures enterprise that conducts internal auditing business shall possess one of the following qualifications:1. Qualified as a futures trading analyst and has one year or more of experience engaging in securities or futures-related work at a securities or futures institution.2. Qualified as an associated person of a futures commission merchant pursuant to Article 5, subparagraphs 1 to 3 of the Personnel Regulations and has three or more years of experience engaging in securities or futures-related work at a securities or futures institution.3. Graduated from a domestic or foreign university or higher educational institution recognized by the Ministry of Education, or holds an equivalent academic qualification, and has 2 years or more of audit work experience at a joint CPA firm meeting the conditions prescribed under the Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies, and has obtained the qualification of a futures trading analyst or an associated person of a futures commission merchant as set forth in subparagraph 1 or the preceding subparagraph, and has completed 15 or more hours of futures-related professional courses offered by the CNFA.
中文原文 期貨經理事業管理規則第50條
期貨經理事業從事內部稽核業務之主管或人員，應具備下列資格條件之一：
一、取得期貨交易分析人員資格，並在證券或期貨機構從事證券或期貨相關工作經驗一年以上者。
二、依人員管理規則第五條第一款至第三款規定，取得期貨商業務員資格，並在證券或期貨機構從事證券或期貨相關工作經驗三年以上者。
三、經教育部承認之國內外大學以上學校畢業或具有同等學歷，並在符合會計師辦理公開發行公司財務報告查核簽證核准準則規定條件之聯合會計師事務所從事審計工作經驗二年以上，且取得第一款或前款所定期貨交易分析人員或期貨商業務員之資格，並參加同業公會舉辦之期貨專業相關課程十五小時以上者。
一、取得期貨交易分析人員資格，並在證券或期貨機構從事證券或期貨相關工作經驗一年以上者。
二、依人員管理規則第五條第一款至第三款規定，取得期貨商業務員資格，並在證券或期貨機構從事證券或期貨相關工作經驗三年以上者。
三、經教育部承認之國內外大學以上學校畢業或具有同等學歷，並在符合會計師辦理公開發行公司財務報告查核簽證核准準則規定條件之聯合會計師事務所從事審計工作經驗二年以上，且取得第一款或前款所定期貨交易分析人員或期貨商業務員之資格，並參加同業公會舉辦之期貨專業相關課程十五小時以上者。