Regulations Governing Offshore Insurance Branches Article 3

An offshore insurance branch shall establish an internal control and audit system in accordance with the Regulations Governing the Implementation of Internal Control and Audit Systems of Insurance Enterprises prescribed by the FSC.An offshore insurance branch shall conduct business operations in accordance with laws and regulations, its articles of incorporation, as well as the internal control and audit system referred to in the preceding paragraph.
中文原文 國際保險業務分公司管理辦法第3條
國際保險業務分公司應依金管會訂定之保險業內部控制及稽核制度實施辦法訂定內部控制及稽核制度。
國際保險業務分公司業務之經營,應依法令、章程及前項內部控制及稽核制度為之。

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