Regulations of Special Non-official Agencies' Cyber Security Management by National Communications Commission Article 10

If the implementation of the audited special non-official agency’s cyber security maintenance plan specifies deficiencies or pending corrective actions to be undertaken after the audit, it shall submit an improvement report to the Commission within one month after receiving the audit result report.After the special non-official agency submitting the improvement report mentioned in the preceding paragraph, the status of its implementation shall be submitted in writing according to the nature and extent of the deficiencies or pending corrective action. If deemed necessary, the Commission may require the special non-official agency to explain or improve the said report.
中文原文 國家通訊傳播委員會所管特定非公務機關資通安全管理作業辦法第10條
受稽核之特定非公務機關之資通安全維護計畫實施情形,經稽核後認有缺失或待改善者,應於收受稽核結果報告後一個月內,向本會提出改善報告。
前項特定非公務機關提出改善報告後,應依其缺失或待改善事項之性質及程度,適時以書面提出改善報告之執行情形;本會認有必要時,得要求該特定非公務機關說明或改善。

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