Company Act Article 229

The statements and records of accounts prepared by the Board of Directors and the report made by the supervisors shall be made available at the head office for inspection at any time by the shareholders, ten days prior to the regular meeting of shareholders.The shareholders may bring their lawyers or certified public accountants for such an inspection.
中文原文 公司法第229條
董事會所造具之各項表冊與監察人之報告書,應於股東常會開會十日前,備置於本公司,股東得隨時查閱,並得偕同其所委託之律師或會計師查閱。

English translation for reference only; the Chinese text prevails. Not legal advice.