Cooperatives Act Article 63-1
The competent authorities may order liquidators to report the implementation of liquidation or send personnel to examine the liquidation affairs at any time, and a liquidator may not evade, encumber or refuse the authorities to do so.
中文原文 合作社法第63-1條
主管機關得隨時命清算人報告清算事務及派員檢查之，清算人不得規避、妨礙或拒絕。