Copyright Collective Management Organization Act Article 18
A supervisor shall carry out the following duties:1.Investigating the operational and financial status of the CMO and auditing its books and documents, either personally or by retaining an attorney or a certified public accountant.2.Auditing the statements prepared under paragraph 1 of Article 21, either personally or by retaining a certified public accountant, and reporting the inspection results at a general meeting of members.A supervisor who through neglect of his/her duties causes damage to the CMO shall bear liability for damages.A supervisor shall not act concurrently as a director, complaint committee member, or staff member of the CMO.
中文原文 著作權集體管理團體條例第18條
監察人執行下列職務：
一、自行或委託律師、會計師調查集管團體業務及財務狀況，查核簿冊文件。
二、自行或委託會計師查核依第二十一條第一項規定所編造之各項表冊，並將調查結果報告於會員大會。
監察人因怠忽職務，致集管團體受有損害者，負損害賠償責任。
監察人不得兼任集管團體之董事、申訴委員或工作人員。
一、自行或委託律師、會計師調查集管團體業務及財務狀況，查核簿冊文件。
二、自行或委託會計師查核依第二十一條第一項規定所編造之各項表冊，並將調查結果報告於會員大會。
監察人因怠忽職務，致集管團體受有損害者，負損害賠償責任。
監察人不得兼任集管團體之董事、申訴委員或工作人員。