Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 22

An insurance enterprise shall, before the end of May each year, file with the competent authority for record the improvement actions taken for deficiencies and irregularities in its internal control system identified during the previous year's internal audit via a Web-based information system and in a format prescribed by the competent authority.
中文原文 保險業內部控制及稽核制度實施辦法第22條
保險業應於每年五月底前將上一年度內部控制制度缺失及異常事項及其改善情形,依規定格式以網際網路資訊系統申報主管機關備查。

English translation for reference only; the Chinese text prevails. Not legal advice.