Maritime Act Article 20
At the end of each voyage the ship's husband shall without delay render an account relating to the voyage and submit it to each co-owner, and the co-owners may inspect from time to time all records logs and books relating to the management, business and accounts of the ship.
中文原文 海商法第20條
共有船舶經理人，於每次航行完成後，應將其經過情形，報告於共有人，共有人亦得隨時檢查其營業情形，並查閱帳簿。