Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 40
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 their improvements of deficiencies and irregularities identified in the internal control system in preceding year within five (5) months from the end of each fiscal year.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第40條
金融控股公司及銀行業應於每會計年度終了後五個月內將上一年度內部控制制度缺失與異常事項及其改善情形，依主管機關規定格式以網際網路資訊系統報主管機關備查。