Regulations for the Establishment and Permission of Private Children and Youth Welfare Institutes Article 17
Financing and accounting of Children and Youth Welfare Institutes affiliated to judicial persons shall be independent.
中文原文 私立兒童及少年福利機構設立許可及管理辦法第17條
財團法人附設兒童及少年福利機構，其財務及會計，均應獨立。