Commercial Group Act Article 37

The budget, financial statement of commercial trade association should be compiled into a report book and sent to board of supervisor for check, then adopted in general meetings and reported to competent authorities and target business competent authorities respectively for future reference.
中文原文 商業團體法第37條
商業同業公會之預算、決算,每年應編造報告書,送監事會審核後,提報會員大會通過,並報主管機關備查。

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