Political Parties Act Article 20
The calendar year shall be adopted as the fiscal year of a political party. Accrual basis accounting shall be employed, and account books shall be established to record the party accounts in detail.All accounting documents, except for those that must be kept permanently or that are unsettled accounting events, shall be kept for seven years after the completion of annual closing procedures; all account books, except for those involving open account items, shall be kept for ten years after the completion of annual closing procedures.
中文原文 政黨法第20條
政黨之會計年度採曆年制，會計基礎採權責發生制，並應設置帳簿，詳細記錄有關會計事項。
各項會計憑證，除應永久保存或有關未結會計事項者外，應自該會計年度結束起保存七年；會計帳簿，除有關未結會計事項者外，應自該會計年度結束起保存十年。
各項會計憑證，除應永久保存或有關未結會計事項者外，應自該會計年度結束起保存七年；會計帳簿，除有關未結會計事項者外，應自該會計年度結束起保存十年。