National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 26
Accounting events must be recorded in accordance with the sequence of occurrence on a daily basis no later than two months after such occurrence.
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26條
會計事項應按發生次序逐日登帳，至遲不得超過二個月。