Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 38

Financial holding companies and the banking business shall, in a prescribed format and via an Internet-based information system, file with the competent authority for recordation the information on the name and years of service of its internal auditors by the end of January annually.When preparing the basic information of internal auditors, the financial holding company or the banking business shall verify whether these auditors have met the requirements stipulated in Paragraph 2 and Paragraph 3, Article 29 and Article 37. If the auditor fails to meet the requirements, it shall be improved within two (2) months, if not, the auditor shall be re-assigned to another job.