Securities and Exchange Act Article 14-1

Public companies, securities exchanges, securities firms, and enterprises set forth in Article 18 shall establish financial and operational internal control systems.The Competent Authority may prescribe regulations governing the internal control systems of companies or enterprises under the preceding paragraph.A company or enterprise under paragraph 1 shall file a statement of internal control with the Competent Authority within three months after the close of each fiscal year, unless approval otherwise has been granted by the Competent Authority.