Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 36-3
A service enterprise may have in place, according to its business conditions and management needs, qualified corporate governance personnel in an appropriate number and may appoint one chief corporate governance officer as the most senior executive for corporate governance affairs. However, the competent authority shall require a service enterprise to appoint a chief corporate governance officer if so required in consideration of its size or business nature or in any other necessary circumstances.The corporate governance affairs referred to in the preceding paragraph shall include, at a minimum, the following:1. Handling of matters relating to board of directors meetings and shareholders meetings in compliance with law.2. Preparation of minutes of board of directors meetings and shareholders meetings.3. Assistance in onboarding and continuing education of the directors and supervisors.4. Provision of information required for performance of duties by the directors and supervisors.5. Assistance to the directors and supervisors in complying with laws and regulations.6. Other matters specified by the articles of incorporation or by contract.The chief corporate governance officer described in paragraph 1 shall be a managerial officer of the company. The chief corporate governance officer shall be subject to the following requirements, unless otherwise provided by law or regulation:1. A chief corporate governance officer shall be a qualified, practice-eligible lawyer or CPA or have served in a managerial position for at least 3 years in a securities, financial, or futures related institution or a public company in a unit handling legal affairs, legal compliance, internal auditing, financial affairs, stock affairs, or corporate governance affairs.2. A chief corporate governance officer shall complete a minimum of 18 hours of continuing education courses within 1 year from the date of the person's appointment to that position, and a minimum of 12 hours of continuing education courses in each following year. The continuing education courses shall include, at a minimum, corporate governance related topics such as commerce, legal affairs, finance, accounting, corporate social responsibility, risk management, and internal control. The qualified continuing education institutions and the conduct of continuing education shall be subject mutatis mutandis to the provisions of the Directions for the Implementation of Continuing Education for Directors and Supervisors of TWSE Listed and TPEx Listed Companies, as jointly adopted by the Taiwan Stock Exchange and the Taipei Exchange, with respect to the continuing education system.Unless otherwise provided by law or regulation, a service enterprise may appoint a person holding another position in the company to concurrently serve as its chief corporate governance officer. Where the service enterprise appoints a person holding another position to concurrently serve as its chief corporate governance officer, it shall ensure that the functions and duties of both the principal position and the concurrent position of that person are discharged effectively, and there shall be no conflicts of interest or violations of the internal control system.In the event of resignation or dismissal of the chief corporate governance officer appointed under the proviso of paragraph 1, the service enterprise shall appoint another person to fill the vacancy within 1 month from the date of occurrence.
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36-3條
各服務事業得依公司業務情況及管理需要，配置適任及適當人數之公司治理人員，並得指定公司治理主管一名，為負責公司治理相關事務之最高主管。
但主管機關應視服務事業規模、業務性質及其他必要情況，要求其設置公司治理主管。
前項公司治理相關事務，至少應包括下列內容：
一、依法辦理董事會及股東會之會議相關事宜。
二、製作董事會及股東會議事錄。
三、協助董事、監察人就任及進修。
四、提供董事、監察人執行業務所需之資料。
五、協助董事、監察人遵循法令。
六、其他依公司章程或契約所訂定之事項等。
第一項公司治理主管應為公司經理人。
除法令另有規定外，應依下列規定辦理：
一、公司治理主管應取得律師、會計師執業資格或於證券、金融、期貨相關機構或公開發行公司擔任法務、法令遵循、內部稽核、財務、股務或公司治理相關事務單位之主管職務達三年以上。
二、公司治理主管除初任者應自擔任此職務之日起一年內至少進修十八小時外，每年應至少進修十二小時，其進修課程至少應包括公司治理主題相關之商務、法務、財務、會計、企業社會責任、風險管理、內部控制等相關課程，進修機構及辦理方式參照證券交易所及證券櫃檯買賣中心共同訂定之上市上櫃公司董事、監察人進修推行要點有關進修體系之相關規定辦理。
公司治理主管除法令另有規定外，得由公司其他職位人員兼任。
公司治理主管由其他職位人員兼任者，應確保其本職及兼任職務之有效執行，且不得涉有利益衝突及違反內部控制制度情事。
依第一項但書規定設置之公司治理主管辭職或解任者，應自事實發生之日起一個月內補行委任。
但主管機關應視服務事業規模、業務性質及其他必要情況，要求其設置公司治理主管。
前項公司治理相關事務，至少應包括下列內容：
一、依法辦理董事會及股東會之會議相關事宜。
二、製作董事會及股東會議事錄。
三、協助董事、監察人就任及進修。
四、提供董事、監察人執行業務所需之資料。
五、協助董事、監察人遵循法令。
六、其他依公司章程或契約所訂定之事項等。
第一項公司治理主管應為公司經理人。
除法令另有規定外，應依下列規定辦理：
一、公司治理主管應取得律師、會計師執業資格或於證券、金融、期貨相關機構或公開發行公司擔任法務、法令遵循、內部稽核、財務、股務或公司治理相關事務單位之主管職務達三年以上。
二、公司治理主管除初任者應自擔任此職務之日起一年內至少進修十八小時外，每年應至少進修十二小時，其進修課程至少應包括公司治理主題相關之商務、法務、財務、會計、企業社會責任、風險管理、內部控制等相關課程，進修機構及辦理方式參照證券交易所及證券櫃檯買賣中心共同訂定之上市上櫃公司董事、監察人進修推行要點有關進修體系之相關規定辦理。
公司治理主管除法令另有規定外，得由公司其他職位人員兼任。
公司治理主管由其他職位人員兼任者，應確保其本職及兼任職務之有效執行，且不得涉有利益衝突及違反內部控制制度情事。
依第一項但書規定設置之公司治理主管辭職或解任者，應自事實發生之日起一個月內補行委任。