Copyright Collective Management Organization Act Article 21
At the end of each business year, the board of directors shall prepare the following statements and refer them to supervisors for auditing at least thirty days before a general meeting of members is held:1.A business report.2. A property list.3. Financial statements, which shall include the balance sheet, final statement of revenues and expenditures, and cash flow statement.The financial statements in subparagraph 3 of the preceding paragraph shall be audited and attested by a certified public accountant.The statements listed in paragraph 1, together with the supervisor's audit report, shall be made available at the principal office of the CMO at least ten days before a general meeting of members is held, and members may at any time inspect and review the same, either by themselves or in the company of any attorneys or certified public accountants retained by them.
中文原文 著作權集體管理團體條例第21條
每業務年度終了，董事會應編造下列表冊，於會員大會開會三十日前交監察人查核：
一、業務報告書。
二、財產目錄。
三、財務報表，應包含資產負債表、收支決算表及現金流量表。
前項第三款之財務報表，應經會計師查核簽證。
第一項表冊及監察人之查核報告書，應於會員大會開會十日前，備置於集管團體之主事務所，會員得隨時自行或偕同其所委託之律師或會計師查閱。
一、業務報告書。
二、財產目錄。
三、財務報表，應包含資產負債表、收支決算表及現金流量表。
前項第三款之財務報表，應經會計師查核簽證。
第一項表冊及監察人之查核報告書，應於會員大會開會十日前，備置於集管團體之主事務所，會員得隨時自行或偕同其所委託之律師或會計師查閱。