Business Entity Accounting Act Article 35

（Signature and Seal on Accounting Vouchers and Books）Accounting vouchers and accounting books shall be signed or sealed by the responsible persons of a business entity, its officers, chief accounting personnel, and the accounting personnel handling and in charge of the accounting events. However, when accounting vouchers are signed or sealed by the business's officers, its chief accounting personnel, or the accounting personnel handling and overseeing the events under the authorization of the responsible persons of the business, this requirement shall not apply.