Futures Trading Act Article 97
Futures exchanges, futures clearing houses, futures enterprises, and futures associations shall periodically prepare and file with the Competent Authority financial reports that have been audited and attested, or reviewed, by a certified public accountant, and shall preserve the trading and business records.The rules regarding the preparation of the financial reports, filing procedures, particulars for public announcement, and record keeping referred to in the preceding paragraph shall be prescribed by the Competent Authority.
中文原文 期貨交易法第97條
期貨交易所、期貨結算機構、期貨業、同業公會應定期向主管機關申報經會計師查核簽證或核閱之財務報告，並保存交易及業務上之紀錄。
前項財務報告之編製準則、申報程序、公告事項及紀錄保存事項，由主管機關定之。
前項財務報告之編製準則、申報程序、公告事項及紀錄保存事項，由主管機關定之。