Securities and Exchange Act Article 39
During its examination of the financial reports and other reference materials or reports filed by the issuer, or its examination of the financial and business conditions of the issuer, the Competent Authority, if it finds that the issuer has failed to comply with a law or regulation, may issue an order for corrections or improvements within a specified period, and it may additionally impose penalties pursuant to this Act.
中文原文 證券交易法第39條
主管機關於審查發行人所申報之財務報告、其他參考或報告資料時，或於檢查其財務、業務狀況時，發現發行人有不符合法令規定之事項，除得以命令糾正、限期改善外，並得依本法處罰。