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Organizational Structure
The Foundation’s highest decision-making authority is the board of directors which consists of 21-27 board directors, including 9-13 standing directors (including one standing director in charge of financial affairs), and the chairman is the Foundation’s representative.
The Foundation is composed of Financial Accounting Standards Committee, (FASC), Auditing Standards Committee (ASC), Valuation Standards Committee, eXtensible Business Reporting Language Committee, Financial Accounting Issues Task Force (FAITF), Accounting Research Monthly Publication, and Secretarial Unit in charge of routine business operations.
To facilitate the Foundation’s various business operations, the Foundation appoints one secretary general for handling all of its administrative affairs, under which one vice secretary general is appointed to assist the Foundation’s affairs. Various units are also set up, including Research Division, Education Division, Monthly Publication Division, and Management Division. In addition, Accounting Research Center is also set up, which adopts a membership system to encourage more people to join. The Foundation’s organizational structure chart is as shown below: