Company Act Article 184
I.The shareholders' meeting may examine the statements and books prepared and submitted by the board of directors and the auditing reports submitted by the supervisors, and may decide, by resolution, the surplus earning distribution and deficit off-setting plan.II.In order to conduct the examination set forth in the preceding Paragraph, the shareholders' meeting may select and appoint inspectors as required.III.Any person who commits any act of impeding, refusing or evading the examination set forth in the preceding two Paragraphs shall be imposed with a fine of not less than NT$ 20,000 but not more than NT$ 100.000.
中文原文 公司法第184條
股東會得查核董事會造具之表冊、監察人之報告，並決議盈餘分派或虧損撥補。
執行前項查核時，股東會得選任檢查人。
對於前二項查核有妨礙、拒絕或規避之行為者，各處新臺幣二萬元以上十萬元以下罰鍰。
執行前項查核時，股東會得選任檢查人。
對於前二項查核有妨礙、拒絕或規避之行為者，各處新臺幣二萬元以上十萬元以下罰鍰。