National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 3

Cultural foundations shall appoint accounting personnel to implement accounting procedures. Where a cultural foundation has insufficient personnel, related personnel may serve concurrently in these capacities.Cultural foundations may appoint an accountant or a person qualified by law for handling accounting affairs to process the accounting procedures in the preceding paragraph.Accounting personnel of cultural foundations shall process accounting affairs and formulate accounting reports in accordance with the Standards. In the event of release or change of post, the respective job transfer must be implemented.