Regulations on Disposal of the Financial Affairs of Social Associations Article 10

The accounting year of a social association shall be determined by the calendar year, and shall commence from the first (1st) day of January and terminate on the thirty-first (31st) day of December each year. However, if otherwise provided byinternational social association articles that it should be reported to regulating authority for approval, these articles shall be implemented.
中文原文 社會團體財務處理辦法第10條
社會團體之會計年度以曆年為準,自每年一月一日起至十二月三十一日止。
但國際性社會團體章程另有規定,並報經主管機關核准者,從其規定。

English translation for reference only; the Chinese text prevails. Not legal advice.