The Banking Act of The Republic of China Article 45

The central competent authority may, at any time, appoint a designee, entrust an appropriate institution or direct a local competent authority to appoint a designee to examine the business, finance and other relevant affairs of a bank or related parties, or direct a bank or related parties to submit, within a prescribed period of time, authentic balance sheets, property inventories or other relevant documents and reports.The central competent authority may, when necessary, appoint professionals and technologists to verify the matters, statements or materials subject to examination pursuant to the preceding paragraph, and such professionals and technologists shall, submit a report to the central competent authority based on the reality at the costs of the bank.