Railway Act Article 43
Accounting system of national, local and private railways shall be drafted following relevant acts, specifications of accounting systems and generally accepted accounting principles, and reported to the MOTC to ratify.
中文原文 鐵路法第43條
國營、地方營及民營鐵路之會計制度，應依相關法令、會計制度規範及一般公認會計原則擬訂，報交通部核定。