Regulations Governing Inspections, Appraisals, and Incentive Measures on Cooperatives Article 4

The information involved in inspections on a cooperative shall be within the past year in principle. When necessary, the time period may be determined by the regulating authorities.
中文原文 合作社稽查考核及獎勵辦法第4條
稽查合作社之資料期間,以最近一年度為原則;必要時,得由主管機關決定之。

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