Business Entity Accounting Act Article 5

（Accounting Personnel）A business shall designate accounting personnel to handle accounting affairs.For a business organized as a company, the appointment and discharge of the chief accounting personnel in a company limited by shares shall be determined by the board of directors, with the presence of a majority of the directors, and approval by a majority of the directors present at the meeting; in a limited company, the approval of a majority of all shareholders is required; in a unlimited company or unlimited company with limited liability shareholders, the approval of a majority of all unlimited liability shareholders is required.If the company's Articles of Incorporation establish higher requirements for the appointment or discharge of the chief accounting personnel than those specified in the preceding Paragraph, the provisions of the Articles of Incorporation shall prevail.Accounting personnel must abide to all laws when dealing with accounting affairs. In the event of release or change of post, the respective job transfer must take place within five (5) days.The handling of business accounting affairs may be delegated to a certified public accountant or a person with required qualifications to handle the accounting affairs on behalf of others in accordance with the law; for a business organized as a company, the procedures for delegating the handling of business accounting affairs shall follow the provisions set forth in Paragraphs 2 and Paragraphs 3 of this Article.