Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 10
When examining audit report made by a certified public accountant, the competent authority may request to review the audit working papers and shall keep the same as confidential information and exercise the due care of a good-faith administrator with respect to such documents.
中文原文 公司決算書表申報暨查核辦法第10條
主管機關審查會計師查核報告時，得調閱會計師查核工作底稿，並應負保守秘密及善良管理之責。