Regulations Governing the Securities Investor and Futures Trader Protection Institution Article 15

Within three months from the end of any fiscal year, the protection institution shall submit to the FSC an operations report and a financial report audited and attested by a certified public accountant, passed by the board of directors, and recognized by the supervisors.
中文原文 證券投資人及期貨交易人保護機構管理規則第15條
保護機構應於每年度終了後三個月內,向本會申報業務報告書及經會計師查核簽證、董事會通過、監察人承認之財務報告。

English translation for reference only; the Chinese text prevails. Not legal advice.