Securities Investment Trust and Consulting Act Article 102
If, when examining a financial or business report or other relevant materials filed by a securities investment trust enterprise, securities investment consulting enterprise, fund custodian, or discretionary investment custodian, or inspecting the financial or business condition thereof, the Competent Authority discovers any noncompliance with an act or regulation, it may issue an official reprimand and additionally may duly impose penalties in accordance with law.
中文原文 證券投資信託及顧問法第102條
主管機關於審查證券投資信託事業、證券投資顧問事業、基金保管機構及全權委託保管機構所申報之財務、業務報告及其他相關資料，或於檢查其財務、業務狀況時，發現有不符合法令規定之事項，除得予以糾正外，並得依法處罰之。