On the Financial Supervisory Commission Taiwan's website, navigate to the 'Government Information Disclosure' section in Chinese. Find the 'Budget, Final Accounts and Accounting Reports' and identify the most recent fiscal year's accounting report. State its exact title and confirm if a direct link to view or download it is available.
Navigate to 'https://www.fsc.gov.tw'. Ensure the website language is set to Chinese (中文版). Locate and click on '政府資訊公開' (Government Information Disclosure). On the '政府資訊公開' page, find and click on '預決算書及會計報告' (Budget, Final Accounts and Accounting Reports). Identify the most recent fiscal year listed for accounting reports. Extract the full title of the accounting report for the latest fiscal year. Confirm the presence of a direct clickable link to view or download this specific report.
Successfully navigate to the '預決算書及會計報告' page on fsc.gov.tw in Chinese. Identify '114年度' as the latest fiscal year listed for accounting reports. State the exact title of the accounting report for the latest fiscal year as '114年度會計報告'. Confirm that a direct clickable link to access the '114年度會計報告' is present.