Enforcement Rules Of The Financial Asset Securitization Act Article 16
The documents specified in Article 36, Paragraph 1 of the Act, and the financial reports specified in Article 92, Paragraphs 1 and 3 of the Act shall be audited and certified by an independent CPA.Where the execution of the asset securitization plan is complete, the Trustee has completed the documents for the plan completion pursuant to Article 36, Paragraph 1 of the Act, and the contents of which were sufficient to cover the reporting requirements of the same fiscal year, then the annual reporting forms for the same fiscal year need not be prepared.Where the Trustee has completed reporting forms for the plan completion pursuant to Article 36, Paragraph 1 of the Act prior to the end of April of the same year for completion of the asset securitization plan, and the contents of which were sufficient to cover the reporting requirements of the previous fiscal year, then the annual reporting forms for the previous fiscal year need not be prepared.
中文原文 金融資產證券化條例施行細則第16條
本條例第三十六條第一項規定之書表及第九十二條第一項、第三項規定之財務報告，應經會計師查核簽證。
資產信託證券化計畫執行完成，受託機構已依本條例第三十六條第一項規定作成計畫執行完成書表，且其內容足以涵蓋當年度營業年度終了書表，得免作成當年度營業年度終了書表。
受託機構於資產信託證券化計畫執行完成當年度四月底前，已依本條例第三十六條第一項規定作成計畫執行完成書表，且其內容足以涵蓋前一年度之營業年度終了書表，得免作成前一年度之營業年度終了書表。
資產信託證券化計畫執行完成，受託機構已依本條例第三十六條第一項規定作成計畫執行完成書表，且其內容足以涵蓋當年度營業年度終了書表，得免作成當年度營業年度終了書表。
受託機構於資產信託證券化計畫執行完成當年度四月底前，已依本條例第三十六條第一項規定作成計畫執行完成書表，且其內容足以涵蓋前一年度之營業年度終了書表，得免作成前一年度之營業年度終了書表。