Regulations Governing Securities Firms Article 2
A securities firm shall, in accordance with the Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets adopted by the Financial Supervisory Commission (FSC) and other securities firm internal control regulations set by the Taiwan Stock Exchange Corporation (TWSE) and other securities-related institutions, establish its own internal control system.The operation of a securities firm shall be in accordance with laws and regulations, the articles of incorporation, and the internal control system referred to in the preceding paragraph.Any amendments to be made to the internal control system referred to in paragraph 1 per the notice of the FSC or a securities-related institution shall be made within the specified time limit.
中文原文 證券商管理規則第2條
證券商應依金融監督管理委員會（以下簡稱本會）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及臺灣證券交易所股份有限公司（以下簡稱證券交易所）等證券相關機構共同訂定之證券商內部控制制度標準規範訂定內部控制制度。
證券商業務之經營，應依法令、章程及前項內部控制制度為之。
第一項內部控制制度經本會或證券相關機構通知變更者，應於限期內變更。
證券商業務之經營，應依法令、章程及前項內部控制制度為之。
第一項內部控制制度經本會或證券相關機構通知變更者，應於限期內變更。