Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 29
The branch of a foreign insurance agent company or insurance broker company in Taiwan that meets the conditions set out in Paragraph 1 of Article 2 herein shall carry out internal control and audit in compliance with these Regulations. However, if the internal control and audit system and business solicitation system and procedures of the branch are drawn up based on the relevant rules and systems of its head office and such rules are not lower than the standards set out in these Regulations, the branch in Taiwan is allowed to report its situation to the competent authority and carry out internal control and audit according to such systems after the branch has provided detail descriptions of the systems adopted by its head office and a report comparing the head office’s systems and the systems provided herein, which is signed by the responsible person of the branch in Taiwan.
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29條
外國保險代理人公司、保險經紀人公司在臺分公司符合本辦法第二條第一項規定者，應依本辦法規定辦理。
但外國保險代理人公司、保險經紀人公司在臺分公司之內部控制、稽核制度與招攬處理制度及程序，如依其總公司所訂之相關內部控制、稽核制度與招攬處理制度及程序規定，有不低於本辦法規定者，得由該在臺分公司提出總公司制度之詳細說明與我國制度之對照說明，經在臺分公司負責人簽署後，報經主管機關備查，依該制度辦理。
但外國保險代理人公司、保險經紀人公司在臺分公司之內部控制、稽核制度與招攬處理制度及程序，如依其總公司所訂之相關內部控制、稽核制度與招攬處理制度及程序規定，有不低於本辦法規定者，得由該在臺分公司提出總公司制度之詳細說明與我國制度之對照說明，經在臺分公司負責人簽署後，報經主管機關備查，依該制度辦理。