Financial Supervisory Commission
Laws and Regulations Retrieving System

1、 Pursuant to Article 27, Paragraph 2 of the Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries, the chief auditor may not concurrently hold a position that will cause conflicts or limitations to the audit work. Such positions include the head of any department or unit of the financial holding company or banking business subject to audit by the internal audit unit, as well as any director or supervisor of the financial holding company or banking business.

2、 This Order takes effect immediately; FSC Order Jin-Guan-Jian-Zhi-Zi No.11106000691 dated March 15, 2022 is hereby repealed.