Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 2
A service enterprise establishing an internal control system shall do so in accordance with these Regulations and the rules prescribed by the competent authority; provided that where another act or regulation provides otherwise, the provisions of such act shall prevail.
中文原文 證券暨期貨市場各服務事業建立內部控制制度處理準則第2條
各服務事業建立內部控制制度，應依本準則以及主管機關所定規定辦理。
但其他法令另有規定者，從其規定。
但其他法令另有規定者，從其規定。