Condominium Administration Act Building Administration Division Article 20

The manager or management committee shall regularly announce the income and expenditure, custody and utilization of the common fund, the expense shared by unit owners according to their shares, and other expenses payable by unit owners as well as hand over to the new manager or management committee the affairs of income and expenditure of the common fund, accounting vouchers, account books, financial statements, seals, and the balance when relieved from duty or resigning or when the management committee is reorganized.If the manager or management committee refuses to make the announcements or handover as prescribed in the preceding paragraph and continue to do so 7 days after being given notice, requests may be filed with the competent authority or the court to order the manager or management committee to make the announcements or handover.