Regulations Governing Cooperating with or Assisting Foreign Institutions in Engaging in Activities Associated with Electronic Payment Business within the Territory of the Republic of China Article 22

The competent authority may at any time dispatch officers or appoint a suitable agency to examine the business, finance or other relevant matters of a data processing service provider in activities under Paragraph 1 of Article 4 herein, or order the data processing service provider to submit financial report, inventory of property, or other relevant information and reports within a specified time period.When necessary, the competent authority may designate a professional expert or technical personnel to inspect the matters, reports or information subject to examination according to the preceding paragraph, and submit an inspection report to the competent authority. The expenses thus incurred shall be borne by the data processing service provider.
中文原文 與境外機構合作或協助境外機構於我國境內從事電子支付機構業務相關行為管理辦法第22條
主管機關得隨時派員或委託適當機構,檢查資料處理服務業者涉及第四條第一項相關行為之業務、財務及其他有關事項,或令資料處理服務業者於限期內據實提報財務報告、財產目錄或其他有關資料及報告。
主管機關於必要時,得指定專門職業及技術人員,就前項規定應行檢查事項、報表或資料予以查核,並向主管機關據實提出報告,其費用由資料處理服務業者負擔。

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