Accounting Act Article 110
Disputes arising from accounting affairs between the Chief accounting Officer and the Chief Officer of the Agency where the accounting is performed shall be dealt with by the Chief Officer of the Superior Agency that supervises the said Agency and said Chief accounting Officer. Where the accounting Officer is in violation of law or breach of duties, the Chief Officer of the Agency shall deliver a letter of report to the chief Officer of BAS Agencies and deal with the matter in accordance with statutory provisions.
中文原文 會計法第110條
主辦會計人員與所在機關長官因會計事務發生爭執時，由該管上級機關之主管長官及其主辦會計人員處理之。
會計人員有違法或失職情事時，經所在機關長官函達主計機關長官，應即依法處理之。
會計人員有違法或失職情事時，經所在機關長官函達主計機關長官，應即依法處理之。