The Act Governing Electronic Payment Institutions Article 35
A specialized electronic payment institution shall prepare the business report and CPA-audited and certified financial report or other financial documents designated by the competent authority within four (4) months after the end of a fiscal year, and report the same to the competent authority and announce them in fifteen (15) days after those reports have been passed in the board of directors' meeting.
中文原文 電子支付機構管理條例第35條
專營電子支付機構應於會計年度終了四個月內，編製業務之營業報告書、經會計師查核簽證之財務報告或製作其他經主管機關指定之財務文件，於董事會通過之翌日起算十五日內，向主管機關申報並公告之。