Mortuary Service Administration Act Article 55

Law:: Mortuary Service Administration Act
Chinese:: 殯葬管理條例第55條

For the understanding of municipal or county (city) competent authorities to the following situations, authorities are allowed to send employees or commissioned professionals to perform an audit. The subject of the audit shall not evade, obstruct or refuse it:1.Funds deposited in accordance with the provisions of Article 35 and management fees specified in written contracts.2.Expenditure purposes of the daily expenditure account and emergency expenditure account as specified in Article 35-1.3.Compliance with the provisions of Article 35-2 regarding the mandatory insurance coverage for fire and earthquake insurance.4. Balance and trust delivery of the received Preneed Funeral Services Contracts in accordance with Article 51 to the preceding Articles.Municipal or county (city) competent authorities may disclose relevant information of the audit results.

中文原文殯葬管理條例第55條

直轄市、縣（市）主管機關為瞭解殯葬服務業下列情形，得隨時派員或委託專業人員查核之，受查核者不得規避、妨礙或拒絕：
一、依第三十五條規定存入之款項、書面契約載明之管理費。
二、依第三十五條之一規定日常支出專戶及急難支出專戶之支出用途。
三、依第三十五條之二規定投保火災保險及地震保險。
四、依第五十一條至前條規定預收生前殯葬服務契約之費用收支及交付信託之情形。
前項查核結果，直轄市、縣（市）主管機關應公開相關資訊。

English translation for reference only; the Chinese text prevails. Not legal advice.