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Article 18
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In order to administer the transmission and use of the trading information, the TWSE may appoint a representative or a certified public accountant to examine and audit the finances or operations and accounting books and records of a user applicant that are related to trading information. When deemed necessary, the TWSE may inspect the sites where the equipment is used and the status of its use; user applicants may not evade or refuse such inspections. When further understanding of a user applicant's revenue status is required due to a change in the method of calculating fees, the TWSE may consult the auditing reports issued by the user applicant's certified public accountant.
Where a user applicant calculates fees for the use of trading information based on the quantity of equipment or indexing time, the fees shall be listed independently on its accounting books with appropriate annotations.
Two duplicates of the user applicant's annual financial report duly audited and attested by a certified public accountant shall be submitted to the TWSE not later than June 30 of each year.
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Article 19
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A user applicant shall enter into a written contract with each subscriber and place the originals of such contracts at its head office or the place of business of its Taiwan agent to facilitate inspection and audit by the TWSE.
One copy of the contract referred to in the preceding paragraph shall be submitted to the TWSE for reference. The contract shall stipulate that the subscriber will comply with these Regulations, as well as the sanctions and civil and criminal liability to be borne by the subscriber for unlawfully accessing or relaying the trading information.
When a user applicant is required by the TWSE to make a joint inspection of a subscriber's usage site, the user applicant shall make its best efforts in cooperating and shall not intentionally evade or refuse such inspection.
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Article 23
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Personnel assigned by a user applicant to work in an equipment room shall cooperate with the TWSE's inspectors, and may not refuse or evade inspections.
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Article 27
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Subscribers may not lease, sell, or transfer the TWSE's trading information to any other person, nor relay the information in any manner to another place.
The TWSE may dispatch personnel to inspect the use of trading information by any subscriber.
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