Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 9
When auditing reports and statements of the company, the competent authority may order the company to present evidential documents, vouchers, books and statements and other relevant information with explanations.
中文原文 公司決算書表申報暨查核辦法第9條
主管機關查核公司決算書表時，得令公司提出證明文件、單據、表冊及有關資料，並加說明。