Securities and Exchange Act Article 38
To protect the public interest or the interests of investors, the Competent Authority may, prior to the approval of a public offering or issuance, require the issuer, securities underwriters, or other related parties to submit reference materials or reports and make a direct examination of their relevant documents and accounts.The Competent Authority may, at any time after the issuance of securities, order the issuer to submit financial and business reports or make a direct examination of the financial and business conditions of the issuer.
中文原文 證券交易法第38條
主管機關為有價證券募集或發行之核准，因保護公益或投資人利益，對發行人、證券承銷商或其他關係人，得命令其提出參考或報告資料，並得直接檢查其有關書表、帳冊。
有價證券發行後，主管機關得隨時命令發行人提出財務、業務報告或直接檢查財務、業務狀況。
有價證券發行後，主管機關得隨時命令發行人提出財務、業務報告或直接檢查財務、業務狀況。