The Act Governing Electronic Payment Institutions Article 37

The competent authority may at any time appoint a designee or entrust an appropriate institution to examine the business, finance, or other relevant matters of a specialized electronic payment institution or order the specialized electronic payment institution to submit financial reports, inventory of property, or other relevant information and reports within a specified period.If necessary, the competent authority may designate or request the specialized electronic payment institution to appoint professional experts or technical personnel to inspect the items, reports or information subject to examination according to the preceding paragraph and submit a report to the competent authority. The expenses thus incurred shall be borne by the inspected institution.