Regulations of Special Non-official Agencies' Cyber Security Management by National Communications Commission Article 9

The Commission shall, within one month after the completion of the audit, deliver the audit result report to the audited special non-official agency.The contents of the audit result report specified in the preceding paragraph may include the scope of the audit, the deficiencies or pending improvement, the circumstances and reasons for the audited special non-official agency’s failure to explain, cooperate with or provide information as specified in Paragraph 2 of Article 7, and other relevant matters.The Commission shall collate the audit result reports specified in Paragraph 1 each year and submit them to the competent authority for reference.
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9條
本會應於稽核作業完成後一個月內,將稽核結果報告交付受稽核之特定非公務機關。
前項稽核結果報告之內容,得包括稽核之範圍、缺失或待改善事項、第七條第二項所定受稽核之特定非公務機關未能為說明、配合措施或提供資料之情形與理由及其他相關事項。
本會應每年彙整第一項稽核結果報告,提交主管機關備查。

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