National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 32
When cultural foundations use computers to process accounting information, the hard disks, magnetic disks, CD-ROM, cloud server and other detailed records stored in other hardware shall be regarded as accounting books. They should be available for printing in certain parts or in their entirety regularly or upon demand in the retention period and they must be consistent with all accounting vouchers and financial reports.
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32條
文化法人使用電腦處理會計資料，其硬碟、磁片、光碟、雲端伺服器或以其他硬體所儲存之各種明細紀錄視為會計簿籍，應能於保存期間內定期或隨時按需要以一部或全部印出，並須能以各項會計憑證及財務報告相互印證。