56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

Political Donations Act 2015

Control Yuan and designated agencies

Article 22: "For the incomes and expenditures of political donations, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents, and send inspectors or employ professionals to examine the authenticity. Where necessary, the authority hearing declaration may dispatch personnel or employ professionals to audit the declaration of political donations, and the object audited may not evade, encumber or refuse the audit." Article 33: "The administrative sanctions prescribed in this Act shall be imposed by the Control Yuan. The preceding administrative sanctions after confirmation shall be published on the government bulletin or newspapers, and publicized through computer network by the Control Yuan."