Regulations on Businesses Electronically Processing the Accounting Data Article 8
Business entities processing accounting data electronically, their financial statements shall accordance with Regulation on Business Entity Accounting Handling.
中文原文 商業使用電子方式處理會計資料辦法第8條
使用電子方式處理會計資料之商業，其財務報表應依商業會計處理準則之規定辦理。