Labor Union Act Article 30
A labor union shall set up financial operation and auditing mechanisms respectively.The standards for subparagraphs of handling financial matters, accounting reports, compiling of budget and annual financial settlement, management of property, auditing of financial situations and other related matters that need to be abided by labor unions shall be prescribed by the Central Competent Authority.
中文原文 工會法第30條
工會應建立財務收支運用及稽核機制。
工會財務事務處理之項目、會計報告、預算及決算編製、財產管理、財務查核及其他應遵行事項之準則，由中央主管機關定之。
工會財務事務處理之項目、會計報告、預算及決算編製、財產管理、財務查核及其他應遵行事項之準則，由中央主管機關定之。