Regulations Regarding Authorization Provisions of the Foundations Act by the Central Bank of the Republic of China (Taiwan) Article 5
(Establishment of Internal Controls, Financial Reports and Code of Ethics in management)A foundation whose total property registered with the court reaches NTD100 million or annualincome reaches NTD10 million or more shall establish an internal control and audit system andreport to the Bank for record; the foundation shall have its financial statements certified by anaccountant and stipulate a code of ethics in management in accordance with the guidance set outin Article 6 herein.
中文原文 中央銀行對財團法人法授權規定事項所定辦法第5條
財團法人在法院登記之財產總額達新臺幣一億元或年度收入總額達新臺幣一千萬元以上者，應建立內部控制及稽核制度，報本行備查；其財務報表應經會計師查核簽證；並應依第六條所定指導原則，訂定誠信經營規範。