Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 37

A specialized electronic payment institution shall ensure the confidentiality of its financial examination reports. Unless otherwise provided by law or consented by the competent authority, its responsible persons or employees are not allowed to read, disclose, deliver, or make public all or part of the financial examination report to persons unrelated to the performance of duties.A specialized electronic payment institution shall draft internal management rules and operating procedures relating to the financial examination report in compliance with the requirements of the competent authority, and submit them to the board of directors for approval.