The Farmers Association Act Article 39
The accounting for the economic, financial, insurance, and extension businesses of a Farmers’ Association shall be separately and independently maintained. Annual budgets and final accounts shall be prepared and reported to the General Assembly of Members (Representatives) and submitted to the competent authority for recordation.
中文原文 農會法第39條
農會經濟事業、金融事業、保險事業及農業推廣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。