Business Entity Accounting Act Article 69
（Request for In-spection）The responsible persons of a business shall keep all the year-end reports at its principal office.Were an interested party of the business requests, for legitimate reasons, to inspect the year-end closing reports mentioned in the preceding Paragraph, the responsible persons of the business shall allow such inspection, provided that such inspection does not adversely affect the interests of the business.
中文原文 商業會計法第69條
代表商業之負責人應將各項決算報表備置於本機構。
商業之利害關係人，如因正當理由而請求查閱前項決算報表時，代表商業之負責人於不違反其商業利益之限度內，應許其查閱。
商業之利害關係人，如因正當理由而請求查閱前項決算報表時，代表商業之負責人於不違反其商業利益之限度內，應許其查閱。