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Enforcement Letter

 
Organisation: Financial Supervisory Commission
Issue No.: Financial-Supervisory-Securities-Auditing-11003637895 
Issue Date: 2021/09/30
Content:     Order of the Financial Supervisory Commission

    Issue date: 30 September 2021
    Issue no.: Financial-Supervisory-Securities-Auditing-11003637895

  1. The forms shown in the attachments are for the Recordation of Internal Auditors, Report of the Annual Internal Audit Plan (or the Implementation Thereof), Report for Corrected Recordation of Defects and Irregularities of the Internal Control System, Statement on Internal Control System, and Report for Special Audits of Internal Control System by Certified Public Accountants, pursuant to Article 18, Article 19, Article 20, paragraph 1 of Article 24, Article 32, Article 33, Article 34, and Article 46 of the Regulations Governing Establishment of Internal Control Systems by Public Companies and Article 19, paragraph 2 of Article 20, paragraph 1 of Article 24, Article 26, Article 36-2, and Article 37 of the Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets.
  2. This Order is effective from this day forward and the relevant forms are applicable beginning from the time of filing of the Statement on Internal Control System for fiscal 2021. The 1 October 2014 FSC Order No. Financial-Supervisory-Securities-Auditing-10300391321 is repealed from this day forward.