Financial Processing Standards for Labor Unions Article 3

A fiscal year of a labor union shall be adopted as a calendar year, which starts on January 1 and ends on December 31 of the year.
中文原文 工會財務處理準則第3條
工會之會計年度採曆年制,自每年一月一日起至十二月三十一日止。

English translation for reference only; the Chinese text prevails. Not legal advice.