Preschool Educators’ Act Article 15

When a preschool educator becomes aware in the course of carrying out their work duties that any person has been involved in circumstances referred to in Article 12, Article 13, or Paragraph 1 of the preceding Article of this Act, or Article 23, Article 24, or Paragraph 1 of Article 25 of the Early Childhood Education and Care Act, the preschool educator shall report the case to the municipal or county (city) competent authority in addition to filing any reports required in accordance with any other relevant laws and regulations.
中文原文 教保服務人員條例第15條
教保服務人員於執行業務時,知悉任何人有第十二條、第十三條或前條第一項各款、幼照法第二十三條、第二十四條或第二十五條第一項各款行為之一,除依其他相關法律規定通報外,並應通報直轄市、縣(市)主管機關。

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