Securities Investment Trust and Consulting Act Article 93
Securities investment trust enterprises and securities investment consulting enterprises operating business of discretionary investment services for customers shall establish internal control systems; the Competent Authority shall prescribe regulations governing such systems.
中文原文 證券投資信託及顧問法第93條
證券投資信託事業及經營接受客戶全權委託投資業務之證券投資顧問事業，應建立內部控制制度；其準則，由主管機關定之。