(1) Compliance guidelines under Article 542-13(1) of the Act (hereinafter referred to as "compliance guidelines") shall include the following matters:
1. Procedures for the establishment and amendment of compliance guidelines;
2. Procedures for the appointment and dismissal of compliance officers under Article 542-13(2) of the Act;
3. Guarantees of compliance officers' independence in performance of their duties;
4. Laws, regulations, and legal procedures with which executives and employees shall comply in the course of their duties;
5. Education of executives and employees on the compliance guidelines;
6. Procedures and methods for ascertaining whether executives and employees comply with the compliance guidelines;
7. Dispositions against executives and employees who violate the compliance guidelines in the course of executing business affairs;
8. Methods for conveying information necessary for compliance control to compliance officers;
9. Evaluation of the validity of the compliance guidelines.
(2) Establishment or amendment of the compliance guidelines shall be subject to resolution by the board of directors.