Shipping Act Article 24

The shipping administration authority may, as it deems necessary, notify the vessel carriers to provide operational and financial information and other relevant documents for audit.
中文原文 航業法第24條
航政機關於必要時,得通知船舶運送業提供其營運、財務狀況及其他有關文件,以供查核。

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