2022-08-24

Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions

The Central Bank of the Republic of China issued these regulations to establish the legal framework for auditing and adjusting deposit and other liability reserves held by financial institutions. The rules mandate specific procedures for financial entities to ensure the accuracy and adequacy of their reserve calculations in compliance with central bank oversight. The most recent amendments were enacted on August 24, 2022, with provisions becoming effective on August 26, 2022, to update operational standards for reserve management.

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Title: Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions

Announced Date: July 21, 1975

Amended Date: Amended on August 24, 2022 ( Effective from August 26, 2022)