Regulations Governing Securities Finance Enterprises Article 3
The operation of a securities finance enterprise shall be approved by the competent authority.A securities finance enterprise shall establish an internal control system pursuant to the Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets adopted by the competent authority.The operation of a securities finance enterprise shall be in accordance with laws and regulations, the articles of incorporation, and the internal control system referred to in the preceding paragraph.When the competent authority issues any notice requiring amendment of the internal control system under paragraph 2, the amendment shall be made within the specified time limit.
中文原文 證券金融事業管理規則第3條
經營證券金融事業，應經主管機關之核准。
證券金融事業應依主管機關訂定之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，訂定內部控制制度。
證券金融事業業務之經營，應依法令、章程及前項內部控制制度為之。
第二項內部控制制度經主管機關通知變更者，應於限期內變更。
證券金融事業應依主管機關訂定之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，訂定內部控制制度。
證券金融事業業務之經營，應依法令、章程及前項內部控制制度為之。
第二項內部控制制度經主管機關通知變更者，應於限期內變更。