National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 11
Accounting vouchers should be compiled into books on a daily or monthly basis, and have covers added. These vouchers shall be properly maintained and signed or stamped by the chairperson of the cultural foundation or an authorized representative, as well as by the responsible and processing accounting personnel.A cultural foundation may, as needed, separately compile and preserve the following types of vouchers, provided that the date and reference number are cross-referenced:1. Vouchers that serve as evidence of the existence of rights and obligations.2. Original vouchers that must be permanently preserved or are more conveniently stored when separately bound.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第11條
記帳憑證應按日或按月彙訂成冊並加製封面，並應由文化法人之董事長或經其授權代理之人，與主辦及經辦會計人員簽名或蓋章，妥善保管。
文化法人得視需要，另行彙訂保管下列憑證，但須互註日期及編號：
一、為證明權責存在之憑證。
二、應永久保存或另行裝訂較便之原始憑證。
文化法人得視需要，另行彙訂保管下列憑證，但須互註日期及編號：
一、為證明權責存在之憑證。
二、應永久保存或另行裝訂較便之原始憑證。