Professional Engineers Act Article 23
The central competent authority and the central authorities in charge of the relevant industries, for supervision on professional engineer’s practice, are entitled to conduct a practice audit to inspect professional engineer’s practice or order them to report, and provide verified documents, account reports and other relevant data. The professional engineers shall not refuse or circumvent the audit.The practice audit stipulated in the preceding Paragraph may be commissioned to professional institutions or associations.A professional engineer practicing the profession under Article 7, Paragraph 1, Subparagraph 1 or 3, shall submit the annual practice report to the central competent authority for reference within six months from the day after the end of a fiscal year.The annual practice report stipulated in the preceding Paragraph may be processed electronically; its transmission format and computer database shall be specified by the central competent authority. If there is any error in the content of the transmitted information, the professional engineer shall correct it immediately.
中文原文 技師法第23條
主管機關及中央目的事業主管機關為監督技師執行業務，得辦理業務查核，檢查技師業務或令其報告、提出證明文件、表冊及有關資料，技師不得拒絕或規避。
前項業務查核，得委託專業機構、團體辦理。
依第七條第一項第一款或第三款方式執業之技師，應於年度結束之次日起六個月內，檢具年度業務報告書，送中央主管機關備查。
前項年度業務報告書，得以電子方式辦理；其傳輸格式及電腦資料庫，由中央主管機關指定之。
傳輸資訊之內容有錯誤者，技師應即辦理更正。
前項業務查核，得委託專業機構、團體辦理。
依第七條第一項第一款或第三款方式執業之技師，應於年度結束之次日起六個月內，檢具年度業務報告書，送中央主管機關備查。
前項年度業務報告書，得以電子方式辦理；其傳輸格式及電腦資料庫，由中央主管機關指定之。
傳輸資訊之內容有錯誤者，技師應即辦理更正。