Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 16

An auditor shall attend the following training:1. Pre-job training: First-time auditors and auditors of insurance agent companies, insurance broker companies and banks who return to the job after a hiatus of three years or longer shall attend at least 30 hours of audit-related professional courses offered by competent authority-ratified training institutions and pass the tests given by the aforementioned training institutions and receive a course completion certificate therefor before starting the job or within half a year after starting the job.2. On-the-job training: An internal auditor shall attend at least 12 hours of audit-related professional courses offered by competent authority-ratified training institutions every year, or internal audit courses offered by government agencies, or at least 12 hours of internal audit related courses at an university or higher and receive credits or a course completion certificate therefor.An internal auditor who has received the certification of Certified Internal Auditor (CIA) may be exempt from the aforementioned training requirements in the year of receiving the certification.Not less than one half of the training hours that an internal auditor attends as required in the preceding paragraph shall be from insurance agent or broker related professional trainings held by a competent authority-ratified institution.