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Corporate governance in Taiwan depends on properly maintained statutory records, meeting procedures and regulatory correspondence, work that a designated company secretary typically handles in many other markets. However, Taiwan’s Company Act does not establish an equivalent statutory position for private companies; businesses instead decide internally how this work is assigned and resourced. Listed companies are the exception, operating under a distinct governance role set by securities regulation rather than company law.
This guide explains how company secretarial functions are handled in Taiwan, the responsibilities they may involve and when companies may need external support, alongside the Corporate Governance Officer role that applies to listed companies.
- Taiwan’s Company Act does not require private companies to appoint a company secretary.
- Private companies typically assign the function to a director, an internal staff member or an outsourced professional such as a CPA firm or law firm.
- No qualification or licensing requirement applies to whoever performs this role for a private company.
- Listed companies are required to appoint a Corporate Governance Officer (CGO) under securities regulation rather than the Company Act.
- The CGO oversees board and shareholder meeting administration, director onboarding and ongoing compliance liaison.
How the company secretary role differs in Taiwan
Common law jurisdictions typically define the company secretary as a key managerial position under companies legislation, with named qualification criteria and a formal appointment record. Taiwan’s Company Act takes a different approach: it does not mention a company secretary as a distinct office, and no professional licensing body governs the role the way it does elsewhere.
For companies registered in Taiwan, this means governance and administrative functions that a company secretary would handle elsewhere fall to whoever the business assigns them to. A distinct exception exists for listed companies, where the Corporate Governance Officer role fills much of the same ground under securities regulation rather than the Company Act.
How the function is handled in private companies
Private and unlisted companies in Taiwan assign secretarial-type responsibilities according to what suits their structure, rather than following a prescribed model. A director frequently absorbs the function alongside other duties, particularly in smaller or founder-led companies. Larger companies or those with more complex compliance needs often designate an internal staff member, or outsource the work to a CPA firm, law firm or corporate services provider familiar with Taiwan’s filing requirements.
In practice, the responsibilities that fall under this function include coordinating updates to the company’s registered address or articles of incorporation with the Ministry of Economic Affairs (MOEA):
- Maintaining registers of shareholders, directors and supervisors
- Preparing and filing board and shareholder resolutions
- Coordinating updates to the company’s registered address or articles of incorporation with the MOEA
- Managing the company’s official chops, used to authenticate corporate documents and filings in Taiwan
- Supporting the annual general meeting cycle, including notices, minutes and record-keeping
No qualification, licensing or professional membership requirement applies to whoever performs this role for a private company. Businesses choosing between an internal appointment and an outsourced provider generally weigh familiarity with Taiwan’s regulatory environment, ongoing filing volume and the value of separating this function from day-to-day management responsibilities.
The Corporate Governance Officer for listed companies
Companies listed on the TWSE or TPEx face a materially different requirement. Since 30 June 2023, listed companies have been required to appoint a Corporate Governance Officer under the , which sit alongside the Securities and Exchange Act as the governing framework for public company conduct. This makes the CGO the closest functional equivalent to a company secretary that Taiwan’s regulatory system currently provides, though it applies only to the listed segment of the market.
Appointment and qualification expectations
The Best Practice Principles direct listed companies to appoint a sufficient number of corporate governance personnel with qualifications appropriate to the company’s size, business and management needs. In practice, companies commonly designate a senior manager already familiar with stock affairs, company law or financial reporting, such as a finance director, company secretary-equivalent officer or legal affairs head, to take on the CGO role alongside their existing position, rather than hiring externally for a standalone post.
Corporate Governance Officer core duties
The CGO’s responsibilities centre on keeping the board and its committees properly informed and procedurally compliant. These duties include:
- Organising board and shareholder meetings
- Preparing meeting notices, agendas and minutes
- Confirming that meeting procedures follow legal and regulatory requirements
- Briefing newly appointed directors on their legal responsibilities
- Keeping directors updated on regulatory changes that affect their decision-making
The CGO supports the board’s broader compliance posture by monitoring developments in company law, securities regulation and exchange rules, and flagging matters that require board attention. This positions the CGO as a governance-focused liaison between management, the board and regulators, echoing the bridging function a company secretary performs in other markets, even though the legal basis and scope differ.
Compliance and governance risk considerations
The practical stakes differ between the two tracks described above. For private companies, the absence of a mandated role means governance quality depends on how deliberately the business assigns and resources the function, rather than on meeting a fixed legal standard. Gaps in this area typically surface as missed filing deadlines, incomplete statutory records or delays in resolving director and shareholder changes with the MOEA.
For listed companies, the CGO requirement introduces a defined accountability point that regulators and the exchange can reference directly. Because the role sits within a securities framework rather than general company law, listed companies face closer scrutiny of how the position is resourced and how consistently its duties are carried out, particularly around meeting documentation and director communication.
Conclusion
Taiwan does not offer a single answer to what a company secretary does, because the legal system does not treat it as a single role. Private companies retain flexibility in how they resource the underlying compliance and administrative work, while listed companies operate under a defined Corporate Governance Officer requirement set by securities regulation. Understanding which track applies, and what each involves, helps businesses plan for the right kind of support rather than assuming a role that Taiwan’s Company Act does not define.
How Acclime can help with corporate secretarial services in Taiwan
Acclime supports companies operating in Taiwan with the administrative and compliance work that would sit with a company secretary in other markets, from maintaining statutory records to coordinating filings with the MOEA. Our corporate secretarial services in Taiwan cover both the ad hoc needs of private companies and structured support for listed companies navigating the Corporate Governance Officer requirement. Contact us to discuss how we can support your governance obligations in Taiwan.
