Before the beginning of a fiscal year, the board of directors of a labor union shall make a work plan and budget for the year which, after the resolution of the members or member representatives meeting, shall be filed with and report to the competent authority for examination.
In case such a members or member representatives meeting cannot be called in time to resolute such a matter, the work plan and budget referred to in the preceding paragraph can be resoluted in a board of directors meeting and filed with and report to the competent authority for examination. The same resolution shall subsequently and after the fact be discussed and resoluted by the members or member representatives meeting and then the resolution shall be filed again with and report to the competent authority for examination.

The board of directors of a labor union shall, within three months of the end of a fiscal year, compile a report of the business affairs of the labor union and financial statements of the year. Such documents shall be examined by the supervisors of the union. If a labor union has a board of supervisors, the board shall examine such documents in a board of supervisors meeting. The opinions of the board of supervisors on such documents shall be sent to the board of directors and shall be resoluted in a members or member representatives meeting, within 30 days of which such documents shall be filed with and report to the competent authority for examination.
The financial statements referred to in the preceding paragraph shall include those account reports listed in Article 6 of these Standards.
If the total revenue of a labor union is more than NT$30,000,000 and it also makes investment in business, the accounting reports shall be audited by a certified public accountant.