(1) Directors shall, in each period for the settlement of accounts, prepare the following documents and supplementary statements: <Amended by Act No. 10600, Apr. 14, 2011>
1. Balance sheets;
2. Income statements;
3. Other documents listed in Article 447 (1) 3 which indicate the financial status and managerial performance of a company.
(2) If a company has any auditor, directors shall submit to such auditor the documents listed in paragraph (1) four weeks prior to the date set for an ordinary general meeting of members.
(3) An auditor shall submit an audit report to directors within three weeks from the date of receipt of the documents listed in paragraph (2).[This Article Wholly Amended by Act No. 3724, Apr. 10, 1984]