Limited Partnership Act Article 31
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 respective officials to inspect the operation and financial conditions of a limited partnership, to which no responsible person of the limited partnership shall evade, impede or refuse.When sending officials to conduct the inspection under the preceding Paragraph, the competent authority may, depending on need, appoint a certified public accountant, a lawyer or any other professional personnel to assist in carrying out such inspection.
中文原文 有限合夥法第31條
主管機關得會同目的事業主管機關，隨時派員檢查有限合夥之業務及財務狀況，有限合夥負責人不得規避、妨礙或拒絕。
主管機關依前項規定派員檢查時，得視需要選任會計師、律師或其他專業人員協助辦理。
主管機關依前項規定派員檢查時，得視需要選任會計師、律師或其他專業人員協助辦理。