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.