Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 38
In the case of a service enterprise being a foreign enterprise's branch unit within the territory of the Republic of China, the functions required by these Regulations to be performed by the board of directors or the supervisors may be performed by the responsible person of that branch unit within the territory of the Republic of China authorized by the board of directors of the foreign enterprise.
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38條
各服務事業如屬外國事業在中華民國境內分支機構者，本準則規定應由董事會或監察人處理之事項，得由該外國事業董事會授權之在中華民國境內分支機構負責人處理。