Enforcement Rules Of The Financial Asset Securitization Act Article 9
The Trustee, Trust Supervisor, Originator or shareholder of a special purpose company, and the Supervisory Institution shall not function as a certification agency for the Beneficial Securities or Asset-Backed Securities issued in accordance with the asset trust securitization plan or asset securitization plan.The lead underwriter shall not function as the certification agency for the same series of Beneficial Securities or Asset-Backed Securities issued in accordance with the asset trust securitization plan or asset securitization plan.Securities issued in the same series in accordance with the asset trust securitization plan or asset securitization plan shall be certified by the same agency.
中文原文 金融資產證券化條例施行細則第9條
受託機構、信託監察人、特殊目的公司之發起人或股東及監督機構，不得擔任資產信託證券化計畫或資產證券化計畫所發行受益證券或資產基礎證券之簽證機構。
主辦證券承銷商，不得擔任當次資產信託證券化計畫或資產證券化計畫所發行受益證券或資產基礎證券之簽證機構。
依資產信託證券化計畫或資產證券化計畫同次發行之證券，應委託同一機構簽證。
主辦證券承銷商，不得擔任當次資產信託證券化計畫或資產證券化計畫所發行受益證券或資產基礎證券之簽證機構。
依資產信託證券化計畫或資產證券化計畫同次發行之證券，應委託同一機構簽證。