Securities and Exchange Act Article 38-1
When the Competent Authority deems it necessary, it may, from time to time, appoint a CPA, lawyer, engineer, or other professionals or technicians to examine the financial and business conditions and related documents, statements, and account books of the issuer, securities underwriters, or other related parties and to submit reports or opinions to the Competent Authority, at the expense of the examinee.When shareholders who have been continuously holding, for a period of 1 year or longer, 3 percent or more of the total number of the outstanding shares of a company whose stock is listed on a stock exchange or traded over-the-counter deem that a specific matter materially damages the rights or interests of shareholders, they may apply to the Competent Authority, attaching their reasons, related evidence, and explanations of the necessity, for examination of the specific matter of the issuer or related documents and account books. When the Competent Authority deems it necessary, it will do as provided in the preceding paragraph.
中文原文 證券交易法第38-1條
主管機關認為必要時，得隨時指定會計師、律師、工程師或其他專門職業或技術人員，檢查發行人、證券承銷商或其他關係人之財務、業務狀況及有關書表、帳冊，並向主管機關提出報告或表示意見，其費用由被檢查人負擔。
繼續一年以上，持有股票已在證券交易所上市或於證券商營業處所買賣之公司已發行股份總數百分之三以上股份之股東，對特定事項認有重大損害公司股東權益時，得檢附理由、事證及說明其必要性，申請主管機關就發行人之特定事項或有關書表、帳冊進行檢查，主管機關認有必要時，依前項規定辦理。
繼續一年以上，持有股票已在證券交易所上市或於證券商營業處所買賣之公司已發行股份總數百分之三以上股份之股東，對特定事項認有重大損害公司股東權益時，得檢附理由、事證及說明其必要性，申請主管機關就發行人之特定事項或有關書表、帳冊進行檢查，主管機關認有必要時，依前項規定辦理。