Cooperatives Act Article 54-3

The competent authority shall carry out inspections, appraisals, and incentive measures on cooperatives, and may do so together with the target business competent authorities if necessary.A cooperative must not evade, hinder, or refuse the said inspections and appraisals, and shall provide necessary assistance.The inspections and appraisals set forth in Paragraph 1 may be entrusted to an agency, an institution, a school, or an organization.The central competent authority shall establish regulations on the methods, categories, periods, targets, measures and procedures of guidance and management, ratings, categories and methods of incentives of the inspections and appraisals set forth in Paragraph 1, as well as other matters to be complied with.
中文原文 合作社法第54-3條
主管機關應對合作社實施稽查、考核及獎勵,並得視需要會同目的事業主管機關辦理。
合作社對於前項之稽查、考核,不得規避、妨礙或拒絕,並應提供必要之協助。
第一項之稽查及考核,得委託機關(構)、學校或團體辦理。
第一項稽查與考核方式、項目、實施期程及對象、輔導管理措施、程序、等級評定、獎勵項目、方式及其他應遵行事項之辦法,由中央主管機關定之。

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