According to the indictment, Foxconn agreed to be audited by third-party Deloitte in 2017, but did not provide any documents required by the company.
It is not clear which products are covered by the patent licensing agreement. However, Microsoft said in 2013 that it had reached a patent licensing agreement with Hon Hai for Android and Chrome OS devices. Copies of the agreement have been submitted to the court, but remain confidential.
A Microsoft spokesman said: "Microsoft takes its contract commitments seriously and hopes that other companies will do the same. This legal action is only for the purpose of exercising the reporting and auditing clauses in the contract we signed with Hon Hai in 2013. Our cooperative relationship with Hon Hai is very important, and we are trying to resolve our differences.