Regulations on Disposal of the Financial Affairs of Social Associations Article 18
The financial affairs of the standing offices, commissions, groups, and other internal operational organizations of a civil association shall be consolidated in the accounting reports by the association at the end of an accounting year.
中文原文 社會團體財務處理辦法第18條
社會團體常設之辦事處、委員會、小組或其他內部作業組織，其財務應由各該團體於會計年度終了時編製合併報表。