every person holding the position equivalent to the fourth rank", the departmental manager of such departments should not be considered as “executive". 2. In order to determine who is regarded as “person
manager of such departments should not be considered as “executive". 2. In order to determine who is regarded as “person holding executive position in Accounting or Finance Department whose rank is not
deemed illegal Q: Does whistleblower protection measures cover auditor? A: Yes. Q: Is the requirement for auditor to report suspicious circumstance of the management's misconducts considered as
position of company secretary as well? A: Yes. The Securities and Exchange Act does not prohibit such matter. The board may appoint any person who is deemed appropriate and qualified to perform the duties of
adviser (e.g., financial adviser and legal adviser) and makes a decision based on the given advice, will the board be considered to have performed duties with care? If the decision has been made based on
: 1. Preventive regulations To ensure that preventive regulations are carried out as deemed necessary to benefit investors and the capital market as a whole, and simultaneously observe the rights of
step ensures that the measure to be taken is appropriate, practical and respectful to stakeholders’ rights 6. The proposed rule is considered by the relevant sub-committee The sub-committee members