Labor Union Act Article 29

A labor union shall submit a written report concerning its financial situations to its general meeting of members or member representatives annually. After the signature of no less than one-tenth of total members or no less than one-third of member representatives, members or member representatives concerned may elect representatives to accompany supervisors to audit financial situations of the labor union.
中文原文 工會法第29條
工會每年應將財產狀況向會員大會或會員代表大會提出書面報告。
會員經十分之一以上連署或會員代表經三分之一以上連署,得選派代表會同監事查核工會之財產狀況。

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