RegAlert2026-10-05
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Interpretive Order on Article 27, Paragraph 2 of the Regulations Governing the Implementation of Internal Control and Audit Systems for Financial Holding Companies and Banks
This interpretive order clarifies that the Chief Auditor of financial holding companies and banks is prohibited from concurrently holding positions that conflict with or restrain audit work. Such conflicting positions include unit heads within the financial holding company and banking industry who are subject to audit by the internal audit unit, as well as directors or supervisors of the financial holding company and banking industry. This order takes effect immediately and repeals the previous order issued on March 15, 2022.
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Interpretive Order on Article 27, Paragraph 2 of the Regulations Governing the Implementation of Internal Control and Audit Systems for Financial Holding Companies and Banks
2026-10-05
Order of the Financial Supervisory Commission
Date of Issue: October 5, 2026 (Republic of China Year 115)
Document No.: Jin-Guan-Jian-Zhi-Zi No. 11506002151
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The provision in Article 27, Paragraph 2 of the Regulations Governing the Implementation of Internal Control and Audit Systems for Financial Holding Companies and Banks, which states that the Chief Auditor shall not concurrently hold positions that conflict with or restrain audit work, includes unit heads within the financial holding company and banking industry who are subject to audit by the internal audit unit, as well as directors or supervisors of the financial holding company and banking industry.
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This Order shall take effect from the date of issue; the Order of this Commission dated March 15, 2022 (Republic of China Year 111), Document No. Jin-Guan-Jian-Zhi-Zi No. 11106000691, is repealed from the date of issue.
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Update Date: 2026-10-05
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Source: Financial Supervisory Commission Taiwan — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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