Act for Establishment of National Performing Arts Center Article 24

Within three months after the end of the fiscal year, the Center shall submit the annual performance results and the final accounting report to a certified public accountant for audit, followed by submitting those documents to the board of directors for review. Once the board passes the documents, they shall be reported to the supervisory authority for recordation and be submitted to the audit authority.The aforementioned final accounting report may be audited by the audit authority. The results of the audit may be sent to the supervisory authority or other relevant authorities for further required procedures.
中文原文 國家表演藝術中心設置條例第24條
本中心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,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.