Regulations on Supervision and Inspection Performed by the Board of Supervisors in Cooperatives Article 11
This English translation was last updated on 2003-04-08, but the Chinese text was amended on 2016-09-29. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Besides to make report according to the provision of the above article, supervisors and inspectors shall keep confidential the information on the affairs, business, and finance acquired in supervision and inspection, and may not expose them to the outside. Where a supervisor or an inspector violates the provision of the above paragraph, thus resulting in damage to the rights and benefits of the cooperative, the case shall be handled according to related laws and decrees; besides, the regulating authority may deprive the supervisor of the authority, and the cooperative may dismiss the inspector.
中文原文 合作社監事監查規則第11條
除依前條規定提出報告者外，監事與監查員對於因監查而知悉之社務、業務及財務情形，應保守秘密，不得對外散布。
違反前項規定，致合作社權益受損時，除依有關法令辦理外，主管機關得解除監事職權，合作社得免除監查員職務。
違反前項規定，致合作社權益受損時，除依有關法令辦理外，主管機關得解除監事職權，合作社得免除監查員職務。