Accounting Act Article 114

The Chief Officer, or his or her representative of an Agency, and the Chief accounting Officer or his or her representative of the Superior Agency, shall supervise the handover procedure of a Chief accounting Officer.When the officer in the preceding Paragraph conducts the handover, all official stamps, documents, and other public properties and processed accounting documents, accounting books, financial reports, storage device of machine-processed accounting data and machine-processed accounting manual shall be catalogued and handed over to successors. Those items already in catalogue shall be handed over according to the catalogue and no separate catalogue may be required to be compiled.