Regulations Governing Stock Exchanges Article 23-1
A stock exchange shall, at its business premises, provide the FSC for its inquiry with all papers, accounting books, lists, records, contracts and relevant examining and proving documents regarding the listing, transaction, monitoring, clearing, settlement and the auditing of the finance and business of a securities firm.Except otherwise prescribed in the Commercial Accounting Act and in relevant regulations, a stock exchange shall set out the duration for preservation of the certificates, receipts, accounting books, lists, records, contracts and relevant examining and proving documents and report to the FSC for recordation.
中文原文 證券交易所管理規則第23-1條
證券交易所應於營業處所備置所有有關有價證券上市、交易、監視、結算交割及證券商財務業務查核之憑證、單據、帳簿、表冊、紀錄、契約及相關審查及證明文件，供本會調閱查核。
前項憑證、單據、帳簿、表冊、紀錄、契約及相關審查及證明文件之保存年限，除商業會計法及相關法令已有規定者外，證券交易所應訂定保存期限，並申報本會備查。
前項憑證、單據、帳簿、表冊、紀錄、契約及相關審查及證明文件之保存年限，除商業會計法及相關法令已有規定者外，證券交易所應訂定保存期限，並申報本會備查。