Financial Statement Act Article 8
Unless otherwise provided in this Act, the compilation, delivery, audit and consolidation of accounts in financial statements for each agencies and funds shall be governed by the Accounting Act pertaining to compilation of financial reports.
中文原文 決算法第8條
各機關各基金決算之編送、查核及綜合編造，除本法另有規定外，依會計法關於會計報告之規定。