三、涉及董事或監察人自身利害關係之事項。
3.
A matter bearing on the personal interest of a director.
六、募集、發行或私募具有股權性質之有價證券。
6.
The offering, issuance, or private placement of any equity-type securities.
七、簽證會計師之委任、解任或報酬。
7.
The hiring or dismissal of an attesting CPA, or the compensation given thereto.
八、財務、會計或內部稽核主管之任免。
8.
The appointment or discharge of a financial, accounting, or internal auditing officer.
九、其他經主管機關規定之重大事項。
9.
Any other material matter so required by the Competent Authority.
第14-4條已依本法發行股票之公司，應擇一設置審計委員會或監察人。
Article 14- 4 A company that has issued stock in accordance with this Act shall establish either an audit committee or a supervisor.
但主管機關得視公司規模、業務性質及其他必要情況，命令設置審計委員會替代監察人；其辦法，由主管機關定之。
The Competent Authority may, however, in view of the company′s scale, type of operations, or other essential considerations, order it to establish an audit committee in lieu of a supervisor; the relevant regulations shall be prescribed by the Competent Au effect
審計委員會應由全體獨立董事組成，其人數不得少於三人，其中一人為召集人，且至少一人應具備會計或財務專長。
The audit committee shall be composed of the entire number of independent directors.
It shall not be fewer than three persons in number, one of whom shall be convener, and at least one of whom shall have accounting or financial expertise.
公司設置審計委員會者，本法、公司法及其他法律對於監察人之規定，於審計委員會準用之。
For a company that has established an audit committee, the provisions regarding supervisors in this Act, the Company Act, and other laws and regulations shall apply mutatis mutandis to the audit committee.
審計委員會及其獨立董事成員對前二項所定職權之行使及相關事項之辦法，由主管機關定之。
Regulations governing exercise by the audit committee and its independent director members of the powers set out in the preceding two paragraphs, and matters related thereto, shall be prescribed by the Competent Authority.
審計委員會之決議，應有審計委員會全體成員二分之一以上之同意。
A resolution of the audit committee shall have the concurrence of one-half or more of all members.
二、內部控制制度有效性之考核。
2.
Assessment of the effectiveness of the internal control system.
四、涉及董事自身利害關係之事項。
4.
A matter bearing on the personal interest of a director or supervisor.
七、募集、發行或私募具有股權性質之有價證券。
7.
The offering, issuance, or private placement of any equity-type securities.
八、簽證會計師之委任、解任或報酬。
8.
The hiring or dismissal of an attesting CPA, or the compensation given thereto.
九、財務、會計或內部稽核主管之任免。
9.
The appointment or discharge of a financial, accounting, or internal auditing officer.
十一、其他公司或主管機關規定之重大事項。
11.
Any other material matter so required by the company or the Competent Authority.
公司設置審計委員會者，不適用第三十六條第一項財務報告應經監察人承認之規定。
A company that has established an audit committee is not subject to the provisions of Article 36-1 requiring that its financial reports be recognized by a supervisor.
第一項及前條第六項所稱審計委員會全體成員及第二項所稱全體董事，以實際在任者計算之。
"All audit committee members" as used in paragraph 1 and the preceding article′s paragraph 6, and "all directors" as used in paragraph 2, shall mean the actual number persons currently holding those positions.
第15條依本法經營之證券業務，其種類如左：
Article 15 The securities businesses that may be operated in accordance with this Act are:
一有價證券之承銷及其他經主管機關核准之相關業務。
1.securities underwriting and other relevant businesses approved by the Competent Authority.
二有價證券之自行買賣及其他經主管機關核准之相關業務。
2.Securities dealing and other relevant businesses approved by the Competent Authority.
三有價證券買賣之行紀、居間、代理及其他經主管機關核准之相關業務。
3.Securities commission agency, brokerage, agency, and other relevant businesses approved by the Competent Authority.
第16條（證券商種類）經營前條各款業務之一者為證券商，並依左列各款定其種類：
Article 16 Anyone which operates any of the securities businesses specified in the preceding Article shall be a securities firm; securities firms may be categorized into: