Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 34
A service enterprise shall ensure the confidentiality of the financial examination report. Its responsible person or employees, except as provided by law or regulation or approved by the competent authority, may not read, nor may they disclose, deliver, or make public to any person unrelated to the execution of duties, the whole or any part of the content of the financial examination report.
中文原文 證券暨期貨市場各服務事業建立內部控制制度處理準則第34條
各服務事業應確保金融檢查報告之機密性，其負責人或職員除依法令或經主管機關同意者外，不得閱覽或對執行職務無關之人員洩漏、交付或公開與金融檢查報告全部或部分內容。