Company Act Article 21
I.The competent authority may, in conjunction with the authority in charge of the end enterprise concerned, at any time or from time to time, send their respective officials to inspect the operation and financial conditions of a company, to which the responsible person of the company shall not impede, refuse or evade.II.The responsible person of a company who impedes, refuses or evades the inspection set forth in the preceding Paragraph shall be imposed with a fine of not less than NT$ 20,000 but not more than NT$ 100,000. For successive acts in terms of impeding, refusing or evading such inspection, the responsible person of a company shall be imposed successively in each case a fine of not less than NT$ 40,000 but not more than NT$ 200,000.III.When sending its official to conduct the inspection as set forth in Paragraph I of this Article, the competent authority may, depending on actual requirement, appoint a certified public accountant, a lawyer or any other professional personnel to assist in carrying out such inspection.
中文原文 公司法第21條
主管機關得會同目的事業主管機關，隨時派員檢查公司業務及財務狀況，公司負責人不得妨礙、拒絕或規避。
公司負責人妨礙、拒絕或規避前項檢查者，各處新臺幣二萬元以上十萬元以下罰鍰。
連續妨礙、拒絕或規避者，並按次連續各處新臺幣四萬元以上二十萬元以下罰鍰。
主管機關依第一項規定派員檢查時，得視需要選任會計師或律師或其他專業人員協助辦理。
公司負責人妨礙、拒絕或規避前項檢查者，各處新臺幣二萬元以上十萬元以下罰鍰。
連續妨礙、拒絕或規避者，並按次連續各處新臺幣四萬元以上二十萬元以下罰鍰。
主管機關依第一項規定派員檢查時，得視需要選任會計師或律師或其他專業人員協助辦理。