1.  The internal control rules focus on operation activities related to business solicitation or insurance contracts arrangement.

2.   The auditing of internal control systems of insurance agent companies and insurance broker companies is adjusted, and these companies are required to engage CPAs for audit of their internal control systems only when the competent authority thinks it is necessary.

3.     Banks concurrently operating insurance agent business or insurance broker business are now specifically required to appoint, dismiss or transfer their auditors according to the Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries; the requirement of presenting the internal audit report to the board of the directors is waived for consistency with such a requirement for banks.

4. A bank concurrently operating insurance agent business or insurance broker business shall prepare an internal control system statement for its insurance business, which shall be incorporated into its internal control system statement for presentation.