Copyright Collective Management Organization Act Article 41
The specialized agency in charge of copyright matters may at any time audit or order the CMO to submit within a specific deadline the statements that CMOs are required to prepare or compile in accordance with applicable laws and regulations or their articles of organization. The specialized agency in charge of copyright matters may also at any time inspect the operational and financial status of a CMO or order it to report on its handling of operations and finances within a specific deadline.When performing the audits and inspections of the preceding paragraph, the specialized agency in charge of copyright matters may order a CMO to submit supporting documents, vouchers, statements, and relevant information, and shall return the same, after reviewing them, within one month from the date of receipt.A CMO shall not evade, hinder, or refuse an audit or inspection made or order given by the specialized agency in charge of copyright matters pursuant to the preceding two paragraphs.The specialized agency in charge of copyright matters, as it deems necessary in accordance with the state of a CMO's business and property, may order the CMO to change its method of operation, or order the CMO to submit a financial improvement by a specific deadline, or issue other necessary dispositions.
中文原文 著作權集體管理團體條例第41條
集管團體依法令或章程之規定，應備置或編造之表冊，著作權專責機關得隨時查核或令其限期申報，並得隨時檢查其業務及財務狀況，或令其限期申報業務及財務處理情形。
著作權專責機關為前項之查核或檢查，得令集管團體提出證明文件、單據、表冊及有關資料，並於收受後一個月內查閱發還。
對於著作權專責機關依前二項規定所為之查核、檢查或命令，集管團體不得規避、妨礙或拒絕。
著作權專責機關依集管團體之營運及財產狀況，認為有必要時，得令集管團體變更業務執行之方法，或限期令集管團體提出財務改善計畫，或為其他必要之處置。
著作權專責機關為前項之查核或檢查，得令集管團體提出證明文件、單據、表冊及有關資料，並於收受後一個月內查閱發還。
對於著作權專責機關依前二項規定所為之查核、檢查或命令，集管團體不得規避、妨礙或拒絕。
著作權專責機關依集管團體之營運及財產狀況，認為有必要時，得令集管團體變更業務執行之方法，或限期令集管團體提出財務改善計畫，或為其他必要之處置。