Regulations Governing the Review of Professional Development Institutions for Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 2
A professional development institution that applies to offer professional training courses for principal accounting officers as provided in Article 5 and Article 6, paragraph 2 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges shall possess the following qualifications:1. The institution shall have been established as a non-profit incorporated association for no less than two years or shall be an incorporated foundation established with the approval of the competent authority, and shall have over the preceding two years offered a minimum total of 100 hours of courses in the areas of accounting, auditing, finance, financial laws and regulations, professional ethics, legal liability, and other related subjects, or it shall be a government agency or an educational institution at the university level or higher.2. The institution shall have received no official reprimand or more serious disposition within the preceding three years from the competent authority or the competent authority for the target industry.3. The competent authority's recognition of the institution for the offering of professional training courses for principal accounting officers, pre-employment or on-the-job training for internal auditors, or finance-related education and training shall not have been revoked during the preceding three years.4. The institution shall have established its own training site with facilities in compliance with the relevant laws and regulations governing structural safety, fire prevention and escape, and fire control, and must have a documented right of use valid for a minimum of one year. If a site is leased from an outside source, that site must also comply with relevant laws and regulations governing structural safety, fire prevention and escape, and fire control.5. It must have employed one or more full-time employees to administer the training courses.A professional development institution that applies to offer professional training courses for principal accounting officers as provided in Article 5 and Article 6, paragraph 2, subparagraphs 1 and 2 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges shall possess the following qualifications in addition to those named in the preceding paragraph:1. It shall have offered professional development training in accounting and auditing for a minimum of five years.2. It shall have offered courses continuously over the preceding two years related to statements of auditing and accounting standards and related letters of interpretation.3. Its work plans for course offerings scheduled within the upcoming year shall be based primarily on courses related to the statements of auditing and accounting standards and related letters of interpretation.
中文原文 發行人證券商證券交易所會計主管進修機構審核辦法第2條
申請為發行人證券商證券交易所會計主管資格條件及專業進修辦法第五條、第六條第二項會計主管專業訓練課程之進修機構，應符合下列資格條件：
一、設立達二年以上之非營利性社團法人，或經主管機關核准設立之財團法人，其最近二年所開辦之會計、審計、財務、金融法令、職業道德或法律責任等相關訓練課程合計達一百小時以上者，或政府機構、大學以上學校。
二、最近三年內未經主管機關或目的事業主管機關處糾正以上之處分者。
三、最近三年內未經主管機關廢止認定辦理會計主管專業訓練、內部稽核人員職前及在職訓練或金融業務相關之教育訓練者。
四、自設訓練場地且其相關設備需符合建築安全、防火避難及消防法規規定，並取得准予使用一年以上之使用權證明，如有向外租借場地時，該場地亦需符合建築安全、防火避難及消防法規規定。
五、聘僱一位以上辦理訓練之專職人員。
申請為發行人證券商證券交易所會計主管資格條件及專業進修辦法第五條、第六條第二項第一款及第二款會計主管專業訓練課程之進修機構，除應符合前項規定外，並應符合以下條件：
一、辦理會計審計專業進修達五年以上。
二、最近二年持續辦理會計、審計準則公報及有關解釋函令之相關課程。
三、預定一年內辦理課程之工作計畫以會計、審計準則公報及有關解釋函令之相關課程為主。
一、設立達二年以上之非營利性社團法人，或經主管機關核准設立之財團法人，其最近二年所開辦之會計、審計、財務、金融法令、職業道德或法律責任等相關訓練課程合計達一百小時以上者，或政府機構、大學以上學校。
二、最近三年內未經主管機關或目的事業主管機關處糾正以上之處分者。
三、最近三年內未經主管機關廢止認定辦理會計主管專業訓練、內部稽核人員職前及在職訓練或金融業務相關之教育訓練者。
四、自設訓練場地且其相關設備需符合建築安全、防火避難及消防法規規定，並取得准予使用一年以上之使用權證明，如有向外租借場地時，該場地亦需符合建築安全、防火避難及消防法規規定。
五、聘僱一位以上辦理訓練之專職人員。
申請為發行人證券商證券交易所會計主管資格條件及專業進修辦法第五條、第六條第二項第一款及第二款會計主管專業訓練課程之進修機構，除應符合前項規定外，並應符合以下條件：
一、辦理會計審計專業進修達五年以上。
二、最近二年持續辦理會計、審計準則公報及有關解釋函令之相關課程。
三、預定一年內辦理課程之工作計畫以會計、審計準則公報及有關解釋函令之相關課程為主。