Human Subjects Research Act Article 18

The responsible ministry of central government shall routinely inspect IRBs, and publish the inspection results.The preceding inspection may be conducted as delegated by the responsible ministry of central government to a private professional entity or group.Where an IRB fails to pass inspection, they may not approve any research protocols.
中文原文 人體研究法第18條
中央目的事業主管機關應定期查核審查會,並公布其結果。
前項之查核,中央目的事業主管機關得委託民間專業機構、團體辦理。
審查會未經查核通過者,不得審查研究計畫。

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