Regulations Governing Foreign Investments by Insurance Companies Article 16-1
This English translation was last updated on 2024-05-17, but the Chinese text was amended on 2026-09-04. Later amendments may not be reflected in the translation — please refer to the Chinese text.
When an insurer appoints an accountant to carry out audit and certification of its annual financial report, the insurer shall also ask the appointed accountant to audit whether the design and implementation of its internal control system for its overseas investment are effective and issue an opinion thereon, which shall be included in the accountant's audit report on internal control system, to be submitted to the competent authority for recordation.
中文原文 保險業辦理國外投資管理辦法第16-1條
保險業委託會計師辦理年度財務報告查核簽證時，應委託會計師就國外投資之內部控制制度設計及執行是否有效進行查核並出具意見，納入會計師內部控制制度查核報告報主管機關備查。