Company Act Article 231

Only after all the statements and records of accounts have been approved by the meeting of shareholders shall directors and supervisors be deemed to have been discharged from their liabilities, except in the event of any unlawful conduct on the part of directors or supervisors.
中文原文 公司法第231條
各項表冊經股東會決議承認後,視為公司已解除董事及監察人之責任。
但董事或監察人有不法行為者,不在此限。

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