Act for the Establishment of the Taiwan Film and Audiovisual Institute Article 23
Within three months of the end of the Institute ’s accounting year, the Institute shall present its annual achievements report and final account report to an accountant for certification. These documents are then 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 account 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 國家電影及視聽文化中心設置條例第23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。
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。