Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 33
The head office compliance unit, business unit, product development and management unit, fund utilization unit, information unit, asset custody unit, other management units and foreign branches of an insurance enterprise shall assign personnel to act as the compliance officer of the unit to take charge of compliance matters. The position of the compliance officer in the foreign branches shall be arranged in compliance with the local laws and regulations and the requirements by the local authorities, and the compliance officer shall not hold other posts concurrently except in any of the following situations:1. The compliance officer serves concurrently as the AML/CFT compliance officer.2. The compliance officer may hold concurrent posts that do not constitute any conflict of interest according to local laws and regulations.3. Where it is not clearly prescribed in local laws and regulations regarding whether or not compliance officers may hold concurrent posts, the compliance officer may hold other concurrent posts that do not result in any conflict of interest after such matter has been communicated with and confirmed by the local competent authority and reported to the competent authority for recordation.The head office chief compliance officer and personnel of the compliance unit of an insurance enterprise as well as the compliance officer of the business unit, product development and management unit, fund utilization unit, information unit, asset custody unit, other management units and foreign branches shall meet one of the following qualification requirements prior to his/her appointment or within half a year after appointment:1. Having worked as a compliance personnel or chief at any financial institution for at least a total of five years.2. Having attended not less than 30 hours of courses offered by institutions recognized by the competent authority, passed the exams and received completion certificates therefor.3. The compliance officer of a foreign branch who is employed locally has been evaluated by the insurance enterprise in accordance with its internal evaluation procedure passed by the board of directors (council) or reviewed and recognized by the local competent authority, which suffices to show his/her familiarity with local laws and regulations and his competence in related matters.4. The compliance officer of the business unit, product development and management unit, fund utilization unit, information unit, asset custody unit and other management units of an insurance enterprise may take relevant training courses and exams not less than 30 hours held by the financial holding company which is the parent company of the insurance enterprise or the insurance enterprise in accordance with the specific training plan developed by the insurance enterprise, which suffices to show his familiarity with laws and regulations applicable to the respective unit and his competence in related matters.Respective unit should draw up a compliance manual, which will be implemented after being approved by the head office chief compliance officer and the general manager.The regulatory compliance manual shall contain at least the following particulars:1. Regulatory compliance procedures to be adopted by each business;2. Rules and regulations to be complied with by each business;3. Procedures for handling violation of rules and regulations;4. Self-evaluation procedure for regulatory compliance operation; and5. Name list of regulatory compliance officers.Where an insurance enterprise has a foreign branch, the regulatory compliance unit shall supervise the foreign branch conducting the following matters:1. Gathering information on local insurance laws and regulations, fully implementing the self-evaluation of the regulatory compliance business and ensuring the competency of the compliance officer and the adequacy of compliance resources (including personnel, equipment and training), to ensure the compliance with local laws and regulations by the foreign branches.2. Establishing the self-evaluation and monitoring mechanism for compliance risks; for foreign branches with larger business size, higher business complexity or higher risks involved, they shall commission a local independent expert to verify the effectiveness of their self-evaluation and monitoring mechanism for compliance risks.
中文原文 保險業內部控制及稽核制度實施辦法第33條
保險業總機構法令遵循單位、營業單位、商品開發管理單位、資金運用單位、資訊單位、資產保管單位、其他管理單位及國外分公司應指派人員擔任該單位法令遵循主管，負責辦理法令遵循業務。
國外分公司法令遵循主管之設置應符合當地法令規定及當地主管機關之要求，除有下列情事者外，應為專任：
一、兼任防制洗錢及打擊資恐主管。
二、依當地法令明定得兼任無職務衝突之其他職務。
三、當地法令未明確規定，於與當地主管機關溝通並確認後，報經主管機關備查者，得兼任無職務衝突之其他職務。
保險業總機構法令遵循單位主管及所屬人員、營業單位、商品開發管理單位、資金運用單位、資訊單位、資產保管單位、其他管理單位及國外分公司之法令遵循主管，應於就任前或就任後半年內具下列資格條件之一：
一、曾任金融機構法令遵循人員或主管，合計滿五年者。
二、參加主管機關認定機構所舉辦三十小時以上課程，並經考試及格且取得結業證書。
三、國外分公司法令遵循主管係自當地聘任者，依董（理）事會通過之評估辦法自行評估，或經當地主管機關審查認可，足證其已具備熟知當地法令規定之相關能力。
四、營業單位、商品開發管理單位、資金運用單位、資訊單位、資產保管單位、其他管理單位之法令遵循主管得依保險業自行擬訂之具體訓練計畫，參加所屬金融控股公司或保險業自行舉辦三十小時以上相關訓練課程及測驗，足證其已具備熟知單位所需法令規定之相關能力。
各單位應擬訂法令遵循手冊，報經總機構法令遵循主管核可後，轉報總經理核定實施。
法令遵循手冊至少應包括：
一、各項業務應採行之法令遵循程序。
二、各項業務應遵循之法令規章。
三、違反法令規章之處理程序。
四、法令遵循業務之自行評估程序。
五、法令遵循主管名冊。
保險業設有國外分公司者，法令遵循單位應督導國外分公司辦理下列事項：
一、蒐集當地保險法規資料、落實執行法令遵循自行評估作業、確保法令遵循主管適任性及法令遵循資源（含人員、配備及訓練）是否適足等事項，以確保遵守其所在地國家之法令。
二、建立法令遵循風險之自行評估及監控機制，對於其中業務規模大、複雜度或風險程度高者，並應委請當地外部獨立專家驗證其法令遵循風險自行評估及監控機制之有效性。
國外分公司法令遵循主管之設置應符合當地法令規定及當地主管機關之要求，除有下列情事者外，應為專任：
一、兼任防制洗錢及打擊資恐主管。
二、依當地法令明定得兼任無職務衝突之其他職務。
三、當地法令未明確規定，於與當地主管機關溝通並確認後，報經主管機關備查者，得兼任無職務衝突之其他職務。
保險業總機構法令遵循單位主管及所屬人員、營業單位、商品開發管理單位、資金運用單位、資訊單位、資產保管單位、其他管理單位及國外分公司之法令遵循主管，應於就任前或就任後半年內具下列資格條件之一：
一、曾任金融機構法令遵循人員或主管，合計滿五年者。
二、參加主管機關認定機構所舉辦三十小時以上課程，並經考試及格且取得結業證書。
三、國外分公司法令遵循主管係自當地聘任者，依董（理）事會通過之評估辦法自行評估，或經當地主管機關審查認可，足證其已具備熟知當地法令規定之相關能力。
四、營業單位、商品開發管理單位、資金運用單位、資訊單位、資產保管單位、其他管理單位之法令遵循主管得依保險業自行擬訂之具體訓練計畫，參加所屬金融控股公司或保險業自行舉辦三十小時以上相關訓練課程及測驗，足證其已具備熟知單位所需法令規定之相關能力。
各單位應擬訂法令遵循手冊，報經總機構法令遵循主管核可後，轉報總經理核定實施。
法令遵循手冊至少應包括：
一、各項業務應採行之法令遵循程序。
二、各項業務應遵循之法令規章。
三、違反法令規章之處理程序。
四、法令遵循業務之自行評估程序。
五、法令遵循主管名冊。
保險業設有國外分公司者，法令遵循單位應督導國外分公司辦理下列事項：
一、蒐集當地保險法規資料、落實執行法令遵循自行評估作業、確保法令遵循主管適任性及法令遵循資源（含人員、配備及訓練）是否適足等事項，以確保遵守其所在地國家之法令。
二、建立法令遵循風險之自行評估及監控機制，對於其中業務規模大、複雜度或風險程度高者，並應委請當地外部獨立專家驗證其法令遵循風險自行評估及監控機制之有效性。