Regulations of financial treatment of industrial and commercial groups Article 33
Financial personnel of industrial and commercial groups shall have at least two guarantors when taking office and shall be held liable when there is financial loss due to incomplete handovers upon leaving the post.
中文原文 工商團體財務處理辦法第33條
工商團體財務人員之到職應有二人以上之保證，離職時如有交待不清情事致財務發生損失者，應負賠償責任。