Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 22

Internal auditors shall, before the end of January and July each year, submit a report on the types, frequency and contents of self-inspection conducted in the previous half year to the competent authority for record, with a copy sent to the Agricultural Bank of Taiwan.
中文原文 農會漁會信用部內部控制及稽核制度實施辦法第22條
稽核人員應於每年一月及七月底前,將前半年度之自行查核種類、次數及內容陳報主管機關備查,並副知全國農業金庫。

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