Financial Processing Standards for Labor Unions Article 20
The revenues of a labor union shall be verified by official receipts or other proofs, vouchers, or statements which shall be kept for examination. Withdrawals of money from deposit account shall be effected by withdrawal slips which bear the seals of the chairperson of the board of directors, secretary general and cashier. They bear the legal responsibilities of using such seals.If a labor union does not have a secretary general as prescribed in the preceding paragraph, a staff member who handles related affairs shall use his (or her) seal instead.
中文原文 工會財務處理準則第20條
工會經費收入，應有正式收據之存根或其他可資證明之有關書表、憑證、單據以供備查。
提用存款時，應由理事長、秘書長及會計出納人員於領款憑證上共同蓋章，並承擔用印之法律責任。
前項工會未設秘書長者，由其他相關職務人員蓋章。
提用存款時，應由理事長、秘書長及會計出納人員於領款憑證上共同蓋章，並承擔用印之法律責任。
前項工會未設秘書長者，由其他相關職務人員蓋章。