Securities Investment Trust and Consulting Act Article 26
An individual account shall be established for each securities investment trust fund publicly offered or privately placed by a securities investment trust enterprise and accounting books and records shall be established as provided by the Competent Authority; they shall be kept in the manner and for the period set forth in the Business Accounting Act and applicable regulations.
中文原文 證券投資信託及顧問法第26條
證券投資信託事業募集或私募之各證券投資信託基金，應分別設帳，並應依主管機關之規定，作成各種帳簿、表冊；其保存方式及期限，依商業會計法及相關規定辦理。