Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 9

Any issuer, securities firm, or securities exchange shall report information relating to the professional development of its principal accounting officer to the competent authority as follows:1. Within 1 month from the date of issuance of these Regulations, a company shall report the name, age, academic qualifications, the qualifications satisfying the requirements of Article 3, and the training received by the principal accounting officer through the competent authority's designated Internet-based information system for reference by the authority. When there is a change in the principal accounting officer, the company shall report the change and the reasons for it within 2 days from the date of its occurrence by means of the competent authority's designated Internet-based information system for reference by the authority.2. Each year before the end of January, a company shall report for reference by the competent authority the name and the status of its principal accounting officer's professional development during the preceding year by means of the competent authority's designated Internet-based information system.The date of occurrence referred to in subparagraph 1 of the preceding paragraph means the date of the resolution by the board of directors, or other date sufficient to determine the appointment or discharge of the principal accounting officer, whichever comes first.