Fishermen Associations Act Article 41
Accounting of each business of a fishermen association shall be separate independently, and the annual budget and final statement shall be prepared and reported to the General Members (Representatives) Meeting as well as to the competent authority for reference.
中文原文 漁會法第41條
漁會各類事業之會計分別獨立，並應編造年度預、決算，報告會員（代表）大會，及報請主管機關備查。