Business Entity Accounting Act Article 40

（Processing Accounting Affairs Electronically）A business may process all or part of the accounting data electronically. The rules related to the internal control, the method of authorization and signature and seal of data entered, as well as the storage, safeguarding, modification of accounting data, and other related matters, shall be prescribed by the Central Competent Authority.A Business adopting electronic means to process accounting data may be exempt from the provisions set forth in Paragraph 1 of Article 36 and Paragraph 2 of Article 37.