Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies Article 6
The competent authority may from time to time send its personnel to examine and audit the records on the change in shareholdings of the directors or supervisors of public companies, and also examine the relevant records and accounts. Upon instituting the examination and audit referred to in the preceding paragraph, the company shall, in accordance with the notification of the competent authority, notify its directors and supervisors to make available for examination the registered shares in his possession at the official premises of the company or at other locations designated by it; the directors or supervisors may not refuse.
中文原文 公開發行公司董事監察人股權成數及查核實施規則第6條
主管機關得隨時派員查核公開發行公司董事及監察人股權變動登記,並檢查有關書表帳冊。
主管機關為前項之查核時,公司應依主管機關之通知,轉知其董事或監察人將所持有之記名股票持往公司辦公處所或其指定處所接受檢查;其董事或監察人不得拒絕。
主管機關為前項之查核時,公司應依主管機關之通知,轉知其董事或監察人將所持有之記名股票持往公司辦公處所或其指定處所接受檢查;其董事或監察人不得拒絕。