National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 16
Cultural foundations shall set up a table of books to specify the name, characteristics, first and last dates of usage. They shall be signed or sealed by both the chairperson of the cultural foundation or authorized individual and the in-charge personnel or handling accountant. The table of books shall be appropriately stored.
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16條
文化法人應設置會計帳簿目錄，記明其設置使用之帳簿名稱、性質、啟用停用日期、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。