Regulations on Disposal of the Financial Affairs of Social Associations Article 17

In a social association, formal receipts shall be produced for all the incomes, and counterfoils shall be reserved for future examination. Upon withdrawal of deposits, the principal, secretary-general, or director-general and the financial personnelshall jointly stamp their seals on the documents.Financial personnel referred to in the preceding paragraph are the personnel who deal with the affairs concerning accounting, cashing, and property management. The financial personnel shall be assumed on a full-time basis. However, if the personnel quota ofa social association is insufficient, the financial personnel may be assumed by other workers on a part-time basis.
中文原文 社會團體財務處理辦法第17條
社會團體經費收入,均應掣給正式收據,並留存根備查。
提用存款時,應由團體負責人、秘書長或總幹事及財務人員於領款憑證上共同蓋章。
前項所定財務人員為辦理會計、出納及財物管理之人員,應為專任。
但於該團體編制不足時,得由其他工作人員兼辦之。

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