第2條證券商應依行政院金融監督管理委員會(以下簡稱本會)訂定之證券暨期貨市場各服務事業建立內部控制制度處理準則及台灣證券交易所股份有限公司(以下簡稱證券交易所)等證券相關機構共同訂定之證券商內部控制制度標準規範訂定內部控制制度。
Article 2 A securities firm shall, according to the Criteria Governing Internal Control Systems of Services Enterprises in the Securities and Futures Market set by the Financial Supervisory Commission, Executive Yuan (the “Commission”), and other securities firm internal control regulations set by the Taiwan Stock Exchange Corporation (hereinafter referred to as "the Stock Exchange"), and other securities-related institutions, establish its own internal control system.
證券商業務之經營，應依法令、章程及前項內部控制制度為之。
The operation of securities firm shall be in accordance with laws and regulations, articles of incorporation, and the internal control system referred to in the preceding Paragraph.
第一項內部控制制度經本會或證券相關機構通知變更者，應於限期內變更。
Any amendments to be made to the internal control system referred to in Paragraph 1 per the notice of the Commission or a securities-related institution shall be made within the specified time limit.
第3條證券商有下列情事之一者，應先報經本會核准：
Article 3 In case of any of the following events, a securities firm shall report to the Commission for approval in advance:
一、變更機構名稱。
1.
Change of name of the firm;
二、變更資本額、營運資金或營業所用資金。
2.
Change of capital amount, working capital, or the fund for operating business;
三、變更機構或分支機構營業處所。
3.
Change of the business premises of the firm or its branch office;
四、受讓或讓與他人全部或主要部分營業或財產。
4.
Acquisition of the entire or major part of the business or assets of another person, or transfer of the entire or major part of the business or assets of the firm to another person;
七、其他經本會規定應先報經核准之事項。
7.
Any other matters which under the regulation of the Commission shall be reported to and approved by the Commission in advance.
證券商與證券交易所訂立有價證券集中交易市場使用契約者，前項所列須先報經核准之事項，應送由證券交易所轉送本會；
Where a securities firm has entered into a contract for using the centralized securities market with the Stock Exchange, matters to be reported and approved as referred to in the preceding Paragraph shall be submitted to the Stock Exchange for transmittal to the Commission.
僅與財團法人中華民國證券櫃檯買賣中心(以下簡稱證券櫃檯買賣中心)訂立證券商經營櫃檯買賣有價證券契約者，應送由證券櫃檯買賣中心轉送本會；均未訂立者，應送由證券商同業公會轉送本會。
Where a securities firm only entered into a contract for trading securities on the over-the-counter market with the GreTai Securities Market("the GreTai"), the said submission shall be made to the Commission through the GreTai.
Where no contract has been entered into, the submission shall be made to the Commission through a securities dealers′ association.
第4條證券商有下列情事之一者，應向本會申報：
Article 4 In case any of the following events occurs, a securities firm shall report to the Commission:
一開業、停業、復業或終止營業。
1.
Where the business operation is commenced, suspended, resumed or terminated;
三董事、監察人及經理人有本法第五十三條所定之情事。
3.
Where any director, supervisor, or manager has any of the conditions referred to in Article 53 of the Act;
四董事、監察人及受僱人，有違反本法或本會依照本法所發布之命令之行為。
4.
Where any director, supervisor, or employee has violated the order promulgated by the Commission in accordance with the Act;
五董事、監察人、經理人及持有公司股份超過百分之十之股東，持有股份變動。
5.
Where there is any change in the shareholding of any director, supervisor, manager or shareholder holding more than 10% of the shares of the company; or
六其他經本會規定應申報之事項。
6.
Where there is any matter required to be reported by the Commission.
前項第一款之事項，公司應事先申報；第二款至第四款之事項，公司應於知悉或事實發生之日起五日內申報；第五款之事項，公司應於次月十五日以前彙總申報。
For the matters in Subparagraph 1 in the preceding Paragraph, the company shall report in advance; for the matters in Subparagraphs 2 through 4, the company shall report within five (5) days from the date on which it becomes aware thereof or on which the matters occur; for matters in Subparagraph 5, the company shall report by the 15th day of the following month.
證券商與證券交易所訂立有價證券集中交易市場使用契約者，第一項所列應申報之事項，應送由證券交易所轉送本會；僅與證券櫃檯買賣中心訂立證券商經營櫃檯買賣有價證券契約者，應送由證券櫃檯買賣中心轉送本會；均未訂立者，應送由證券商同業公會轉送本會。
Where a securities firm has entered into a contract for using the centralized securities market with the Stock Exchange, matters to be reported and approved as referred to in Paragraph 1 above shall be submitted to the Stock Exchange for transmittal to the Commission.
Where a securities firm only entered into a contract for trading securities on over-the-counter market with the GreTai, the said submission shall be made to the Commission through the GreTai.
Where no contract has been entered into, the submission shall be made to the Commission through a securities dealers′ association.
第5條證券商為廣告之製作及傳播，不得有誇大或偏頗之情事。
Article 5 The advertisements produced and broadcasted by a securities firm shall not be exaggerated or biased.
前項證券商廣告之製作及傳播，由證券商同業公會訂定辦法，函報本會備查。
The regulation for the production and broadcasting of advertisements by securities firms referred to in the preceding Paragraph shall be prescribed by the securities dealers′ association and submitted to the Commission for recordation.
第6條證券商應設置內部稽核，定期或不定期稽核公司之財務及業務，並作成稽核報告，備供查核。
Article 6 A securities firm shall install internal auditors to regularly or from time to time examine the company′s finance and business and prepare audit reports and keep them available for audit.
前項之稽核報告，應包括公司之財務及業務，是否符合有關法令及公司內部控制制度之規定。
The audit reports referred to in the preceding Paragraph shall include comments on the compliance of the company′s finance and business with relevant laws and regulations and the internal control system of the company.
第7條證券商經營二種以上證券業務者，應按其經營證券業務種類獨立作業。
Article 7 A securities firm which engages in more than two types of securities businesses shall independently operate the business based on the types thereof.