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Organizational Structure
The Foundation’s highest decision-making authority is the board of directors which consists of 21-25 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 Consultants of Taiwan Financial Reporting Standards Committee, Auditing Standards Committee (ASC), Valuation Standards Committee(VSC), Enterprise Accounting 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 CEO for handling all of its administrative affairs. Various units are also set up, including Research Division, Education Training Division, Business Division, and Administrative 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 shown as below: