Regulations Governing the Review of Professional Development Institutions for Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 4
Instructors at professional development institutions for principal accounting officers shall possess one of the following qualifications:1. One or more years of experience teaching courses in accounting, auditing, financial laws and regulations, professional ethics, legal liability, or other related subjects at a domestic or foreign junior college or higher-level educational institution.2. Holding the position of principal accounting officer of a public company, securities firm, or securities exchange, or having three or more years of work experience in related duties.3. Having studied and obtained a master's or higher degree in securities, futures, banking, insurance, finance, accounting, law, or related departments at a foreign or domestic graduate studies institute.4. Holding a managerial position at the competent authority for financial enterprises in the areas of securities, futures, banking, or insurance, or having three or more years of work experience in related duties.5. Holding a domestic or foreign certificate of qualification through examination for the position of certified public accountant, judge, public prosecutor, or attorney.
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4條
擔任會計主管進修機構之授課講師應具備下列資格條件之一：
一、具國內外專科以上學校會計、審計、金融法令、職業道德或法律責任等相關科目一年以上教學經驗者。
二、擔任公開發行公司、證券商或證券交易所會計主管職或具相關職務三年以上工作經驗者。
三、於國內外研究所研習證券、期貨、銀行、保險、財務、會計、法律等相關科系獲有碩士以上學位者。
四、於證券、期貨、銀行、保險等金融主管機關擔任主管職或具三年以上工作經驗者。
五、具國內、外會計師、法官、檢察官及律師考試及格證書者。
一、具國內外專科以上學校會計、審計、金融法令、職業道德或法律責任等相關科目一年以上教學經驗者。
二、擔任公開發行公司、證券商或證券交易所會計主管職或具相關職務三年以上工作經驗者。
三、於國內外研究所研習證券、期貨、銀行、保險、財務、會計、法律等相關科系獲有碩士以上學位者。
四、於證券、期貨、銀行、保險等金融主管機關擔任主管職或具三年以上工作經驗者。
五、具國內、外會計師、法官、檢察官及律師考試及格證書者。