Regulations Governing Institutions Engaging In Credit Card Business Article 34

A specialized credit card business institution shall submit the following information/documents to the Competent Authority for reference within four (4) months after the end of each fiscal year:1. A business report;2. A financial report audited by a certified public accountant and passed by its board of directors (council members) or the responsible officer in the case of a foreign credit card company; and3. Other information as designated by the Competent Authority.
中文原文 信用卡業務機構管理辦法第34條
專營信用卡業務機構每屆營業年度終了四個月內,應將下列資料,報請主管機關備查:
一、營業報告書。
二、經會計師查核且報經董(理)事會通過或外國信用卡公司負責人同意之財務報告。
三、其他經主管機關指定之資料。

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