Accounting Act Article 113
Accounting Officers whose duties have been altered or terminated shall handover the matters. Accounting Officers on leave or business leave on short-term basis, however, shall not be subject to this provision.
中文原文 會計法第113條
會計人員經解除或變更其職務者，應辦交代。
但短期給假或因公出差者，不在此限。
但短期給假或因公出差者，不在此限。