Regulations Governing Securities Investment Consulting Enterprises (Originally Adopted 2004.10.30) Article 2
A securities investment consulting enterprise (SICE) shall establish an internal control system pursuant to Article 93 of the Act and the Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets. A SICE that does not operate discretionary investment business shall establish an internal management system pursuant to Article 8, paragraph 2 of the Standards Governing the Establishment of Securities Investment Consulting Enterprises.The operation of a SICE shall be governed by laws and regulations, the enterprise's articles of incorporation, and the internal control system or internal management system referred to in the preceding paragraph.The internal control system or internal management system referred to in paragraph 1 shall be submitted for approval by the SICE's board of directors prior to adoption or to any subsequent amendment, and shall thereafter be retained on file for reference. When the Financial Supervisory Commission (FSC) issues notice requiring amendment of the internal control system, the amendment shall be made within the prescribed period of time.
中文原文 證券投資顧問事業管理規則（931030訂定）第2條
證券投資顧問事業應依本法第九十三條及證券暨期貨市場各服務事業建立內部控制制度處理準則規定，建立內部控制制度；未經營全權委託投資業務之證券投資顧問事業應依證券投資顧問事業設置標準第八條第二項規定，訂定內部管理制度。
證券投資顧問事業業務之經營，應依法令、章程及前項內部控制制度或內部管理制度為之。
第一項內部控制制度及內部管理制度之訂定或變更，應報經董事會同意，並留存備查；經金融監督管理委員會（以下簡稱本會）通知變更者，應於限期內變更。
證券投資顧問事業業務之經營，應依法令、章程及前項內部控制制度或內部管理制度為之。
第一項內部控制制度及內部管理制度之訂定或變更，應報經董事會同意，並留存備查；經金融監督管理委員會（以下簡稱本會）通知變更者，應於限期內變更。