The Electricity Act Article 12
The Electricity Industry Regulatory Agency, for the purpose of protecting the public interest or the rights and interests of Electricity Enterprises and users, may at any time order the Electricity Transmission and Distribution Enterprise to provide financial or business operation reports or audit its businesses, properties, accounting books, documents and other related articles. Should any serious violation of the laws and regulations be identified, the agency may seize and seal or order the handover of relevant evidence.The Electricity Transmission and Distribution Enterprise shall not evade, impede, or refuse any order and audit prescribed in the previous paragraph.
中文原文 電業法第12條
電業管制機關為維護公益或電業及用戶權益，得隨時命輸配電業提出財務或業務之報告資料，或查核其業務、財產、帳簿、書類或其他有關物件；發現有違反法令且情節重大者，並得封存或調取其有關證件。
輸配電業對於前項命令及查核，不得規避、妨礙或拒絕。
輸配電業對於前項命令及查核，不得規避、妨礙或拒絕。