Regulations on Disposal of the Financial Affairs of Social Associations Article 12
Accounting reports referred to in the first paragraph of the preceding article shall include the following:1. Final Accounting Form of Incomes and Expenditures.2. The Statement of Financial Position.3. Inventory of Properties.4. Statement of Incomes and Expenditures in Funds.The formats of the accounting reports referred to in the preceding paragraph are shown in Annex I. However, the social associations whose annual final accounts comprise total revenue of less than or equal to NT$3 million could provide with the accounting reports format in Annex II.Annex I.pdfAnnex II.pdf