Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 6
Professional development courses for principal accounting officers shall include at minimum courses in accounting, auditing, finance, financial laws and regulations, corporate governance, professional ethics, and legal liability.Except where otherwise approved by the competent authority, the required course hours for professional development for principal accounting officers of issuers, securities firms, and securities exchanges shall be as follows:1. Within 1 year of appointment, a newly appointed principal accounting officer shall take 30 hours or more of professional training courses in accounting, auditing, finance, financial laws and regulations, corporate governance, professional ethics, legal liability, and other related subjects offered by a professional development institution recognized by the competent authority. A minimum of three hours must be in the required courses of professional ethics and legal liability.2. If the current principal accounting officer of a foreign company as of the time of the 25 July 2012 amendment to these regulations, or of a company conducting an initial public offering, meets the requirements of Article 3 herein, the officer shall receive professional training in accordance with the preceding subparagraph within 1 year of that date, provided that when professional development training for principal accounting officers has been received prior to the date of issuance of the aforesaid amendment to these Regulations and is recognized by the professional development institution approved by the competent authority to offer the courses under the preceding subparagraph, the hours of that training may be deducted from the required hours.3. Each year, between 1 January and 31 December of the given year, a principal accounting officer shall take a minimum of 12 hours of professional development courses in the areas of accounting, auditing, finance, financial laws and regulations, corporate governance, professional ethics, legal liability, and other related subjects offered by a professional development institution recognized by the competent authority.
中文原文 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6條
會計主管之專業進修課程至少應包括會計、審計、財務、金融法令、公司治理、職業道德及法律責任等課程。
除經主管機關核准者外，發行人、證券商及證券交易所之會計主管專業進修時數應符合下列規定：
一、初任之會計主管應自擔任此職務之日起一年內，參加經主管機關認定之進修機構所舉辦之會計、審計、財務、金融法令、公司治理、職業道德及法律責任等相關專業訓練課程三十小時以上；其中職業道德及法律責任為必要選修課程，至少應有三小時。
二、本辦法中華民國一百零一年七月二十五日修正發布時之外國公司或首次辦理股票公開發行之公司，符合第三條資格條件之現任會計主管應於一年內，依前款規定參加專業訓練。
但本辦法前開修正發布日前曾受會計主管專業訓練，經主管機關核准辦理前款專業訓練之機構認可者，訓練時數可折抵之。
三、會計主管應自每年一月一日起至當年十二月三十一日止參加經主管機關認定之進修機構所舉辦之會計、審計、財務、金融法令、公司治理、職業道德及法律責任等相關專業訓練課程十二小時以上。
除經主管機關核准者外，發行人、證券商及證券交易所之會計主管專業進修時數應符合下列規定：
一、初任之會計主管應自擔任此職務之日起一年內，參加經主管機關認定之進修機構所舉辦之會計、審計、財務、金融法令、公司治理、職業道德及法律責任等相關專業訓練課程三十小時以上；其中職業道德及法律責任為必要選修課程，至少應有三小時。
二、本辦法中華民國一百零一年七月二十五日修正發布時之外國公司或首次辦理股票公開發行之公司，符合第三條資格條件之現任會計主管應於一年內，依前款規定參加專業訓練。
但本辦法前開修正發布日前曾受會計主管專業訓練，經主管機關核准辦理前款專業訓練之機構認可者，訓練時數可折抵之。
三、會計主管應自每年一月一日起至當年十二月三十一日止參加經主管機關認定之進修機構所舉辦之會計、審計、財務、金融法令、公司治理、職業道德及法律責任等相關專業訓練課程十二小時以上。