Multi-Level Marketing Supervision Act Article 17
A multi-level marketing enterprise shall prepare the balance sheet and income statement for its multi-level marketing operations in the previous accounting year before the end of May each year and keep them in its main office.When the capital of a multi-level marketing enterprise reaches the amount specified in Article 20.2 of the Company Act or the total multi-level marketing business volume in the previous accounting year exceeds the amount announced by competent authority, the multi-level marketing enterprise shall require auditing and certification by a certified public accountant for its financial statements.Participants may request to inspect the aforesaid financial statements of the multi-level marketing enterprise to which they belong and the multi-level marketing enterprise may not refuse such requests without justifications.
中文原文 多層次傳銷管理法第17條
多層次傳銷事業應於每年五月底前將上年度傳銷營運業務之資產負債表、損益表，備置於其主要營業所。
多層次傳銷事業資本額達公司法第二十條第二項所定數額或其上年度傳銷營運業務之營業額達主管機關所定數額以上者，前項財務報表應經會計師查核簽證。
傳銷商得向所屬之多層次傳銷事業查閱第一項財務報表。
多層次傳銷事業非有正當理由，不得拒絕。
多層次傳銷事業資本額達公司法第二十條第二項所定數額或其上年度傳銷營運業務之營業額達主管機關所定數額以上者，前項財務報表應經會計師查核簽證。
傳銷商得向所屬之多層次傳銷事業查閱第一項財務報表。
多層次傳銷事業非有正當理由，不得拒絕。