Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 32

The formats of documents, statements, operation records, and accounting books required under these Regulations shall be prescribed by the Ministry of Finance.
中文原文 記帳士法第三十五條規定之管理辦法第32條
本辦法規定之書表簿冊格式,由財政部定之。

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