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Regarding the adjustment of the methods, standards, formats and content for institutions exclusively engaged in credit card business to report internal audit-related information to the Commission, please take note and cooperate in accordance with the explanations.

2026-10-20

Financial Supervisory Commission Letter

Recipients: As per the original and copies

Date of Issue: October 20, 2026 (Republic of China year 115)

Document Number: Jin Guan Jian Zhi Zi No. 11506002303

Speed: Ordinary

Confidentiality and Declassification Conditions or Confidentiality Period:

Attachments:

Subject: Regarding the adjustment of the methods, standards, formats and content for institutions exclusively engaged in credit card business to report internal audit-related information to the Commission, please take note and cooperate in accordance with the explanations.

Explanations:

Handled in accordance with the provisions of Point 17, Point 19, Paragraph 1, Point 20, Paragraph 1 and Point 21 of the "Matters to be Noted for Internal Control and Audit Systems of Credit Card Business Institutions" (hereinafter referred to as the "Matters to be Noted for Internal Control and Internal Audit of Credit Card Business Institutions").
Credit card business institutions shall, in accordance with the format prescribed by the Commission, report the internal audit-related information under Point 17, Point 19, Paragraph 1, Point 20, Paragraph 1 and Point 21 of the "Matters to be Noted for Internal Control and Internal Audit of Credit Card Business Institutions" to the "Single Reporting Window Website" of the Commission's Banking Bureau.
The prescribed formats referred to in Explanation 2 above include the "Financial Institution Annual Audit Plan Report Form", the "Financial Institution Annual Audit Plan Actual Implementation Status Report Form", the "Financial Institution Annual Internal Control System Deficiencies and Abnormal Matters Improvement Status Report Form", the "Financial Institution Internal Audit Conclusion Summary Form (General Audit)/(Special Audit)" and the "Auditor Report Form".
In accordance with Point 17 of the "Matters to be Noted for Internal Control and Internal Audit of Credit Card Business Institutions", financial institutions conducting internal audits that meet the following reporting standards shall only be required to report the audit results in the prescribed format to the financial institution non-financial statement system of the "Single Reporting Window Website" of the Commission's Banking Bureau within 2 months from the date the audit ends:

(1) Audits belonging to the annual audit plan that involve systemic or materially significant deficiencies and abnormal matters.

(2) Audits not belonging to the annual audit plan.

To reduce the reporting burden on financial institutions, if a financial institution has already reported the internal audit results by letter (including as a copy) to the Commission's Banking Bureau in a separate case, and the content of the relevant case reported by letter is the same as the content required to be reported in the prescribed format, it may be exempted from reporting again in accordance with Explanation 4.
The prescribed format referred to in Explanation 4 above means the "Financial Institution Internal Audit Conclusion Summary Form (General Audit)/(Special Audit)"; please select the appropriate one for reporting according to the nature of the audit by financial industry (general or special).
The format and content of internal audit information that financial institutions shall report to the Commission have been announced on the financial institution non-financial statement system (download area) of the "Single Reporting Window Website" of the Commission's Banking Bureau (https://ebank.feb.gov.tw/) and the "Reporting/Download Area" of the Commission's Banking Bureau Global Information Network (https://www.feb.gov.tw); financial institutions are requested to download and use them on their own; if the formats are subsequently added to or amended, the Commission's Banking Bureau will announce them on the above websites for financial institutions to download on their own. If there are any questions regarding the operation of the reporting system, please contact the reporting system service mailbox of the Commission's Banking Bureau (ebank@feb.gov.tw) directly.
Regarding matters related to the reporting of internal audit information, a question-and-answer compilation has been prepared and placed in the "Audit Area" of the Commission's Banking Bureau Global Information Network; please refer to it on your own.
If the execution of internal audit work by a financial institution is poor, the internal audit results are not reported truthfully, or other necessary circumstances exist, the Commission's Banking Bureau will request the chief auditor/audit supervisor of the financial institution to report to the Bureau, and the report content shall include at least the following items:

(1) The overall implementation status of the annual audit plan for the current year. (Including the main or widespread deficiencies found by internal audit during a certain period and the actions taken by the internal audit unit)

(2) The focus of internal audit work for the current year.

(3) The status of internal audit manpower allocation and training.

(4) The status of communication and cooperation with senior management and the dedicated units for risk management, legal compliance and information security.

(5) Areas of the internal control and audit system that should be reformed or improved.

(6) Difficulties or bottlenecks encountered in executing internal audits.

The Commission's letter of November 3, 2023 (Jin Guan Jian Zhi Zi No. 11206003291) shall cease to apply from the date hereof.

Original recipients: Joint Credit Card Processing Center (Representative: Gui Xiannong), Taiwan Rakuten Card Co., Ltd. (Representative: Takashi Oyama), American Express International (Taiwan), Inc. (Representative: Cai Zongxiu), HSBC Asia Pacific Credit Card (Taiwan) Co., Ltd. Taiwan Branch (Representative: Fu Xueyuan)

Copies: Fayan Information Co., Ltd. (Representative: Wang Yuwei), Legal Affairs Department, Information Services Department, Banking Bureau, Banking Bureau of the Commission

Carbon copies: Local Financial Group, Audit System Group, Information Office of this Bureau

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Update date: 2026-10-21

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Adjustment of the Methods, Standards, Formats and Content for Institutions Exclusively Engaged in Credit Card Business to Report Internal Audit-Related Information to the Commission

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