Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 7

During the period in which a principal accounting officer takes professional training courses pursuant to Article 5 and paragraph 2, subparagraphs 1 and 2 of the preceding article, the officer will be exempted during that same year from the requirements for professional development training given in paragraph 2, subparagraph 3 of the preceding article.Except for the courses in financial laws and regulations, professional ethics, and legal liability, the other professional training courses required to be taken by the principal accounting officer of a foreign company under the preceding two articles may be substituted with professional training courses in accounting, auditing, finance, and corporate governance offered by foreign training institutions.