Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 2
Insurance agent companies and insurance broker companies that are public companies or companies with annual operating revenue of NT$200 million or more shall establish internal control and audit systems as well as business solicitation system and procedures within the following year.Banks as well as insurance agent companies that operate simultaneously non-life insurance agent and personal insurance agent business shall establish internal control, audit system and business solicitation system and procedures in accordance with these Regulations.The operating revenue referred to in these Regulations shall be the operating revenue as defined in Article 5 of the Financial Supervisory Commission Regulations Governing Fee Schedule for Annual Supervision Fee, Examination Fee and Fee Collection.The term “bank” as used in these Regulations means a bank operating concurrently insurance agent business or insurance broker business with approval of the competent authority.
中文原文 保險代理人公司保險經紀人公司內部控制稽核制度及招攬處理制度實施辦法第2條
保險代理人公司、保險經紀人公司為公開發行公司或年度營業收入達新臺幣二億元以上者，應於次一年內建立內部控制、稽核制度與招攬處理制度及程序。
銀行、保險代理人公司同時代理財產保險及人身保險業務者，應依本辦法規定辦理內部控制、稽核制度與招攬處理制度及程序。
本辦法所稱營業收入，以金融監督管理委員會監理年費檢查費計繳標準及規費收取辦法第五條所定之營業收入為依據。
本辦法所稱銀行，指經主管機關許可兼營保險代理人或保險經紀人業務之銀行。
銀行、保險代理人公司同時代理財產保險及人身保險業務者，應依本辦法規定辦理內部控制、稽核制度與招攬處理制度及程序。
本辦法所稱營業收入，以金融監督管理委員會監理年費檢查費計繳標準及規費收取辦法第五條所定之營業收入為依據。
本辦法所稱銀行，指經主管機關許可兼營保險代理人或保險經紀人業務之銀行。