Business Entity Accounting Act Article 70
(Appointment of Inspector)An interested party of a business may petition the court, for legitimate reasons, to appoint an inspector to inspect the business’s accounting books, financial statements, and accounting documents.
中文原文 商業會計法第70條
商業之利害關係人，得因正當理由，聲請法院選派檢查員，檢查該商業之會計帳簿報表及憑證。