Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 36-2
An insurance enterprise shall appoint an adequate number of corporate governance personnel with appropriate qualifications based on the size of the enterprise, business conditions and management needs, and appoint a chief corporate governance officer as the most senior officer to be in charge of corporate governance affairs. However, this restriction shall not apply to branches of foreign insurance enterprises in Taiwan and insurance cooperatives.The corporate governance matters specified in the preceding paragraph shall include at least the following content:1. Handling matters relating to board meetings and shareholders meetings according to laws.2. Producing minutes of board meetings and shareholders meetings.3. Assisting in onboarding and continuing education of directors and supervisors.4. Furnishing information required for business execution by directors and supervisors.5. Assisting directors and supervisors with legal compliance.6. Other matters set out in the articles of corporation or contracts.The chief corporate governance officer specified in Paragraph 1 must be a managerial officer of the company. Unless otherwise specified by laws, the appointment of the chief corporate governance officer shall be processed in accordance with the following requirements:1. The chief corporate governance officer shall be a qualified, practice-eligible lawyer or CPA or have been in a managerial position for at least three years in an insurance, securities, futures, or finance related institution or a public company in handling legal affairs, legal compliance, internal audit, finance, stock affairs, or corporate governance affairs.2. The chief corporate governance officer of the enterprise shall take at least 18 hours of continuing education in the first year he/she takes on this role and take at least 12 hours in each subsequent year. The training courses shall include at least corporate governance related topics such as business, legal affairs, finance, accounting, corporate social responsibilities, risk management, and internal controls. The qualified continuing education institutions and the conduct of continuing education shall be subject mutatis mutandis to the provisions of the Directions for the Implementation of Continuing Education for Directors and Supervisors of TWSE Listed and TPEx Listed Companies, as jointly adopted by the Taiwan Stock Exchange and the Taipei Exchange, with respect to the continuing education system.Unless otherwise provided by laws and regulations, other personnel of the enterprise may serve concurrently as the chief corporate governance officer. Where the role of the corporate governance officer is filled concurrently by other personnel, the enterprise shall ensure the effective implementation of their original roles and concurrent roles and shall not permit conflicts of interest or violation of the internal control system.Where the chief corporate governance officer resigns or is dismissed, the enterprise shall reappoint a chief corporate governance officer within one month of the occurrence.
中文原文 保險業內部控制及稽核制度實施辦法第36-2條
保險業應依公司規模、業務情況及管理需要，配置適任及適當人數之公司治理人員，並指定公司治理主管一名，為負責公司治理相關事務之最高主管。
但外國保險業在台分公司及保險合作社不在此限。
前項公司治理相關事務，至少應包括下列內容：
一、依法辦理董事會及股東會之會議相關事宜。
二、製作董事會及股東會議事錄。
三、協助董事、監察人就任及進修。
四、提供董事、監察人執行業務所需之資料。
五、協助董事、監察人遵循法令。
六、其他依公司章程或契約所訂定之事項等。
第一項公司治理主管應為公司經理人。
除法令另有規定外，應依下列規定辦理：
一、公司治理主管應取得律師、會計師執業資格或於保險、證券、期貨、金融相關機構或公開發行公司擔任法務、法令遵循、內部稽核、財務、股務或公司治理相關事務單位之主管職務達三年以上。
二、公司治理主管除初任者應自擔任此職務之日起一年內至少進修十八小時外，每年應至少進修十二小時，其進修課程至少應包括公司治理主題相關之商務、法務、財務、會計、企業社會責任、風險管理、內部控制等相關課程，進修機構及辦理方式參照臺灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心共同訂定之上市上櫃公司董事、監察人進修推行要點有關進修體系之相關規定辦理。
公司治理主管除法令另有規定外，得由公司其他職位人員兼任。
公司治理主管由其他職位人員兼任者，應確保其本職及兼任職務之有效執行，且不得涉有利益衝突及違反內部控制制度情事。
公司治理主管辭職或解任者，應自事實發生之日起一個月內補行委任。
但外國保險業在台分公司及保險合作社不在此限。
前項公司治理相關事務，至少應包括下列內容：
一、依法辦理董事會及股東會之會議相關事宜。
二、製作董事會及股東會議事錄。
三、協助董事、監察人就任及進修。
四、提供董事、監察人執行業務所需之資料。
五、協助董事、監察人遵循法令。
六、其他依公司章程或契約所訂定之事項等。
第一項公司治理主管應為公司經理人。
除法令另有規定外，應依下列規定辦理：
一、公司治理主管應取得律師、會計師執業資格或於保險、證券、期貨、金融相關機構或公開發行公司擔任法務、法令遵循、內部稽核、財務、股務或公司治理相關事務單位之主管職務達三年以上。
二、公司治理主管除初任者應自擔任此職務之日起一年內至少進修十八小時外，每年應至少進修十二小時，其進修課程至少應包括公司治理主題相關之商務、法務、財務、會計、企業社會責任、風險管理、內部控制等相關課程，進修機構及辦理方式參照臺灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心共同訂定之上市上櫃公司董事、監察人進修推行要點有關進修體系之相關規定辦理。
公司治理主管除法令另有規定外，得由公司其他職位人員兼任。
公司治理主管由其他職位人員兼任者，應確保其本職及兼任職務之有效執行，且不得涉有利益衝突及違反內部控制制度情事。
公司治理主管辭職或解任者，應自事實發生之日起一個月內補行委任。