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Q：
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What are the responsibilities of a supervisor?
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A：
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The role of a supervisor is to oversee the execution of the company’s business operations and audit its accounting practices. The importance of their independence is particularly emphasized in this context.
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Q：
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What are the qualifications for a supervisor?
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A：
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Supervisors are appointed by the shareholders’ meeting, and at least one of the supervisors must have a domicile in Taiwan. According to the provision, for publicly traded companies, there must be at least two supervisors appointed.
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Q：
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What is the term of office for a supervisor?
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A：
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The term of office for a supervisor shall not exceed three years, but they may be re-elected for consecutive terms. If the term expires before a new supervisor is elected, the current supervisor’s duties are extended until the newly elected supervisor takes the position.
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Q：
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What are the duties of a supervisor?
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A：
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A supervisor is responsible for overseeing the execution of the company’s business operations. They have the authority to investigate the company’s business and financial status at any time, examine the books and records, and request reports from the board of directors or managers. In carrying out these duties, the supervisor may also, on behalf of the company, engage legal counsel or accountants to assist with the review.
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Q：
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Can a supervisor simultaneously serve as a shareholder or manager?
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A：
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A supervisor cannot concurrently serve as a director, manager, or any other employee of the company.
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FAQ
