Securities and Exchange Act Article 35

Stock or bonds issued by a company shall be duly certified. The regulations governing such certification shall be prescribed by the Competent Authority.
中文原文 證券交易法第35條
公司發行股票或公司債券應經簽證,其簽證規則,由主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.