Early Childhood Education and Care Act Article 46
Municipal and county(city) competent authorities shall implement inspection and guidance of educare service institutions, and shall conduct accreditation and evaluation of preschools. The results and reports of accreditation and evaluation shall be made public on an information website.Educare service institutions shall not evade, impede, or refuse inspection, accreditation, or evaluation described in the preceding Paragraph.Regulations regarding categories, items, indicators, and subjects, as well as the qualifications and training of evaluators, implementation, announcement of results, claims, appeals, and follow-up evaluation of the accreditation and evaluation referred to in Paragraph 1 shall be stipulated by the central competent authority.
中文原文 幼兒教育及照顧法第46條
直轄市、縣（市）主管機關應對教保服務機構辦理檢查及輔導，並應對幼兒園辦理評鑑；其評鑑報告及結果，應公布於資訊網站。
教保服務機構對前項檢查、評鑑不得規避、妨礙或拒絕。
第一項評鑑類別、評鑑項目、評鑑指標、評鑑對象、評鑑人員資格與培訓、實施方式、結果公布、申復、申訴及追蹤評鑑等相關事項之辦法，由中央主管機關定之。
教保服務機構對前項檢查、評鑑不得規避、妨礙或拒絕。
第一項評鑑類別、評鑑項目、評鑑指標、評鑑對象、評鑑人員資格與培訓、實施方式、結果公布、申復、申訴及追蹤評鑑等相關事項之辦法，由中央主管機關定之。