National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 17

Account books shall be numbered in accordance with the sequence of the accounts and they may not be damaged. An account book should be used continuously for record keeping within the same accounting year and, unless completely exhausted, shall not be replaced by a new book.When replacing an account book, each blank page of the book shall be stamped "Blank and Invalid" and the words "All of the following pages are blank and invalid" should be added on the first blank page.