金融監督管理委員會民國110年8月26日金管證券字第11003632861號

證券商屬外國公司在中華民國境內分支機構者，得免適用「證券商財務報告編製準則」第5條有關會計主管任免之規定，由該外國公司總公司或區域總部授權之在中華民國境內分支機構負責人處理，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Article 5 of \"Regulations Governing the Preparation of Financial Reports by Securities Firms\", which stipulates that a securities firm which is a foreign company\'s branch within the territory of the R.O.C. may be exempt from the requirements for the appointment and discharge of the principal accounting officer of a securities firm; the appointment and discharge of the principal accounting officer of the aforesaid securities firm shall be handled by the responsible persons of the R.O.C. branch who are authorized by the head office or the regional headquarters of the foreign company (stipulation becomes effective from 26th, August 2021)