Legal basis:
The Financial Examination Bureau (FEB) is empowered under Paragraph 1 of Article 2, as well as Articles 4 and 5 of the “Organic Act of the Financial Supervisory Commission (FSC)” and other applicable financial laws, to conduct examinations of financial institutions within the FSC’s jurisdiction. In addition, pursuant to Paragraph 1 of Article 7 of the “Agricultural Finance Act”, the FEB is commissioned by the Ministry of Agriculture to examine agricultural financial institutions.
Types of financial examinations:
Financial examinations consist of full-scope examinations, targeted examinations, and commissioned examinations.
The frequency and implementation of examinations:
A. Full-scope Examinations:
In principle, the FEB conducts examinations of the head offices of financial institutions once every two years. The frequency of such examinations also depends on the assessment results under the differential financial examination mechanism. The implementation of such examinations over the past two years is as follows:
| Types of financial institutions | 2025 | 2024 |
|---|---|---|
| Financial holding companies | 6 | 6 |
| Domestic banks * | 42 | 47 |
| Foreign bank branches in Taiwan | 8 | 13 |
| Credit cooperatives | 11 | 10 |
| Bills finance companies | 4 | 3 |
| Life insurance companies | 10 | 9 |
| Non-life insurance companies | 11 | 10 |
| Securities firms, securities investment trust companies and securities finance companies | 24 | 26 |
| Specialized electronic payment institutions | 4 | - |
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Note: The statistics include full-scope examinations of head offices as well as domestic and foreign branches of the institutions.
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B. Targeted Examinations:
In consideration of various financial supervisory information and in response to supervisory policy needs, the FEB conducts targeted examinations as appropriate. The implementation of such examinations over the past two years is as follows:
| Targeted Examinations for 2025 | |
|---|---|
| 1 | Equity-linked products and interest rate derivatives of domestic banks |
| 2 | Security management of open systems of domestic banks |
| 3 | Implementation of internal control measures for domestic banks to prevent misappropriation of clients’ funds by wealth management specialists |
| 4 | Credit extension business (including real estate loan) of domestic banks, credit cooperatives and bills finance companies |
| 5 | Management of outsourcing processes by domestic banks and securities firms |
| 6 | Insurance brokerage and agency business conducted through bank channels (including AML/CFT/CPF) |
| 7 | Preparations by the insurance industry for aligning financial accounting operations with IFRS 17 |
| 8 | Financial customer protection for insurance companies |
| 9 | Management of information and communication security for securities firms |
| 10 | Brokerage trading of foreign securities by securities firms |
| 11 | Compliance with laws and regulations governing the advertising and marketing of investment trust funds (including ETFs) |
| 12 | Business operations (including acquisition, internal management, and AML) and IT operations of credit card institutions |
| 13 | Fraud prevention and personal data protection by specialized electronic payment institutions |
| 14 | Business operations (including AML) and information system operations of remittance companies for foreign migrant workers |
| 15 | Implementation of AML/CFT/CPF requirements across the financial industry (including VASPs) |
| 16 | Internal management (including AML) of Chunghwa Post Co., Ltd. |
| Targeted Examinations for 2024 | |
|---|---|
| 1 | Oversees and management of subsidiaries for FHCs |
| 2 | Internal management (including Oversees of investee companies) for domestic banks |
| 3 | Liquidity risk management mechanism for domestic banks |
| 4 | Risk control mechanism of fraud prevention for domestic banks |
| 5 | The management mechanism of wealth management specialists and financial customer protection for domestic banks |
| 6 | Credit extension business (including real estate loan business) for domestic banks and bills finance companies |
| 7 | Information security of exo-service-system for insurance companies |
| 8 | Equity investment and risk management for insurance companies |
| 9 | Business of insurance broker companies and insurance agent companies (including procedures of anti-money laundering, counter-terrorism financing, and non-proliferation of weapons) |
| 10 | Financial customer protection for insurance companies and securities companies |
| 11 | Management of information and communication security for securities firms |
| 12 | Management of outsourcing processes for securities firms |
| 13 | Securities firms branches |
| 14 | Investment risk management and information disclosure for ETFs by securities investment trust companies |
| 15 | Real estate loan business and the rights and interests protection for disable and elderly customers of credit cooperatives |
| 16 | Business operations (including operations of acquiring, internal management, and anti-money laundering) and IT operations for the institutions engaging in credit card business and specialized electronic payment institutions |
| 17 | Operation of anti-money laundering, counter-terrorism financing, and non-proliferation of weapons regulations in each sector of financial industry [including virtual asset service providers (VASPs)] |
| 18 | Postal savings, remittances businesses, and internal management of Chunghwa Post Co., Ltd. |
| 19 | Others |
C. Commissioned examinations:
Commissioned by the Ministry of Agriculture pursuant to Paragraph 1 of Article 7 of the Agricultural Finance Act, the FEB conducts examinations of agricultural financial institutions. In 2025, 83 institutions were examined. In 2024, 115 institutions were examined.
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Update：
2026-01-16