Commercial Group Act Article 38
Enterprises run by commercial trade association should have separate accounts and the financial reports should be sent to the board of supervisors for check yearly, then adopted in general meeting and finally reported to competent authorities and target business competent authorities respectively for future reference.
中文原文 商業團體法第38條
商業同業公會興辦之事業，應另立會計，每年送監事會審核後，提報會員大會通過，並分報主管機關及目的事業主管機關備查。