Organizational Act of the Taiwan Creative Content Agency Article 25

Within three months of the end of the Agency’s accounting year, it shall present its annual achievements report and final report to an accountant for a review, following which these are to be reviewed by the Board of Directors. After being approved by the Board of Supervisors, they are to be sent to the supervisory authority as well as the auditing authority.The final report is to be audited by the auditing authority. After this audit, the report is to be sent to the supervisory authority or other related agency for any necessary action.
中文原文 文化內容策進院設置條例第25條
本院於會計年度終了後三個月內,應將年度執行成果及決算報告書,委託會計師查核簽證,提經董事會審議,並經監事會通過後,報請監督機關備查,並送審計機關。
前項決算報告書,審計機關得審計之;審計結果,得送監督機關或其他相關機關為必要之處理。

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