Securities Investment Trust and Consulting Act Article 99
A securities investment trust enterprise or securities investment consulting enterprise shall, within three months after the close of each fiscal year, publicly announce and file with the Competent Authority its annual financial report that has been audited and certified by a certified public accountant, approved by the board of directors, and recognized by the supervisors.The annual financial report referred to in the preceding paragraph shall be submitted to the Securities Investment Trust and Consulting Association for compilation and submission to the Competent Authority.
中文原文 證券投資信託及顧問法第99條
證券投資信託事業及證券投資顧問事業，應於每會計年度終了後三個月內，公告並向主管機關申報經會計師查核簽證、董事會通過及監察人承認之年度財務報告。
前項年度財務報告之申報，應送由同業公會彙送主管機關。
前項年度財務報告之申報，應送由同業公會彙送主管機關。