Company Act Article 219
I.Supervisors shall audit the various statements and records prepared for submission to the shareholders' meeting by the board of directors, and shall make a report of their findings and opinions at the meeting of shareholders.II.In performing their functional duties under the preceding Paragraph, the supervisors may appoint a certified public accountant to conduct the auditing in their behalf.III.Supervisors who violated the preceding Paragraph by making false report shall each be imposed with a fine in an amount not more than NT$ 60,000.
中文原文 公司法第219條
監察人對於董事會編造提出股東會之各種表冊，應予查核，並報告意見於股東會。
監察人辦理前項事務，得委託會計師審核之。
監察人違反第一項規定而為虛偽之報告者，各科新臺幣六萬元以下罰金。
監察人辦理前項事務，得委託會計師審核之。
監察人違反第一項規定而為虛偽之報告者，各科新臺幣六萬元以下罰金。