The domestic and foreign business units of an insurance company, a post office engaging in simple life insurance business or an other FSC-designated institution shall appoint a senior manager to act as the supervisor to take charge of supervising AML/CFT related matters of the business unit, and conduct self-inspection in accordance with relevant rules.The internal audit unit of an insurance company, a post office engaging in simple life insurance business or an other FSC-designated institution (except for those mentioned in Paragraph 3 hereof) shall audit the following matters and submit audit opinions:1. Whether the money laundering and terrorist financing risk assessment and the AML/CFT program meet the regulatory requirements and are vigorously implemented; and2. The effectiveness of AML/CFT program.Insurance agent companies and insurance broker companies that are not subject to the requirement for internal audit system set forth in Subparagraph 1, Article 2 of the Implementation Regulations and individuals practicing as an insurance agent or broker may undertake matters set out in these Regulations in accordance with the manners and guidelines drafted by the trade association they belong to and approved by the FSC; each member of the trade association should submit regularly its annual AML/CFT audit report to the FSC for recordation through the trade association.Insurance companies, post offices engaging in simple life insurance business and insurance agent companies or insurance broker companies subject to the requirement for internal control set forth in Paragraphs 1 and 2, Article 2 of the Implementation Regulations shall follow the provisions below with regard to the implementation and statement of internal AML/CFT control:1. The president of an insurance company or a post office engaging in simple life insurance business should oversee that respective units prudently evaluate and review the implementation of internal AML/CFT control system. The chairman, president, chief auditor (internal auditor) and chief AML/CFT compliance officer shall jointly issue a statement on internal AML/CFT control (see attached), which shall be submitted to the board of directors (council) for approval and disclosed on the website of the insurance enterprise within three (3) months after the end of each fiscal year, and filed via a website designated by the FSC.2. The president of an insurance agent company or insurance broker company subject to the requirement for internal control set forth in Paragraphs 1 and 2, Article 2 of the Implementation Regulations should oversee that respective units prudently evaluate and review the implementation of internal AML/CFT control system. The chairman, president, internal auditor and chief AML/CFT compliance officer shall jointly issue a statement on internal AML/CFT control (see attached), which shall be submitted to the board of directors (council) for approval and filed in a manner designated by the FSC before the end of April every year.For the branches of a foreign insurance company, insurance agent company or insurance broker company in Taiwan, the authorized personnel of its head office shall be responsible for matters concerning the board of director or supervisors under these Regulations. The statement mentioned in the preceding paragraph shall be jointly issued by the responsible person and chief AML/CFT compliance officer of the branch in Taiwan as authorized by the head office as well as the officer in charge of audit operation in Taiwan area.Attachment：Statement on Internal AML／CFT Control.pdf