Aircraft Flight Operation Regulations Article 186

An operator shall ensure, in the event that the aircraft becomes involved in an accident or incident, that CAA will be notified immediately, and shall also ensure the preservation of all related flight recorder records, the associated flight recorders, and their retention in safe custody pending their disposition for an investigation.
中文原文 航空器飛航作業管理規則第186條
航空器使用人於知悉航空器發生失事事件、重大意外事件或意外事件時,應立即通報民航局,並應保管相關之飛航紀錄器及所有資料以備調查。

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