Enforcement Rules of the Employee Welfare Fund Act Article 9

Supervisors of companies, trustees of properties declared bankrupted, or liquidators of bankrupted properties shall, in the performance of their duties, examine and audit whether the employees' welfare funds are set-aside and allocated pursuant to the Act. In the case that the welfare funds that should be set-aside and allocated are incurred any loss due to negligence on their parts, they may be liable to punishment in accordance with Article 11 of the Act.