National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 29
When cultural foundations process finances, no accounting document may be prepared and no record must be entered in account books and statements unless they are based on true events.
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29條
文化法人處理各項財務收支，非根據真實事項，不得造具任何會計憑證，並不得登入會計帳簿。