Regulations Governing the Establishment and Administration of Foreign Currency Exchange Counters Article 4

(Entrusted affairs)The Central Bank of the Republic of China (Taiwan) (hereinafter referred to as the "Bank") entrusts Bank of Taiwan Co., Ltd. (hereinafter referred to as "Bank of Taiwan") to handle administrative affairs concerning the approval of the establishment of foreign currency exchange counters, the revocation of such approval and the performance of operational inspections when necessary.The inspections mentioned in the preceding paragraph may be performed by the Bank solely or jointly with Bank of Taiwan; the foreign currency exchange counter shall not circumvent, impede or refuse the inspection, and shall promptly provide documents required to be kept under these Regulations, and shall not conceal or destroy such documents.
中文原文 外幣收兌處設置及管理辦法第4條
外幣收兌處設置之核准、廢止核准及必要時之業務查核等管理事項,中央銀行(以下簡稱本行)委託臺灣銀行股份有限公司(以下簡稱臺灣銀行)辦理。
前項業務查核,本行得自行或會同臺灣銀行辦理之;外幣收兌處接受查核時,不得規避、妨礙或拒絕,並應迅速提供本辦法規定保存之文件,該文件不得隱匿或毀損。

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