Accounting Act Article 115
The Chief accounting Officer or his or her representative shall supervise the handover procedure of Assistant accounting Officers. All official stamps used in business, documents, books, other public properties shall be catalogued and handed over to successors along with unfinished affairs.
中文原文 會計法第115條
會計佐理人員辦理交代，應由主辦會計人員或其代表監交；交代時，應將業務上所用之章戳、文件、簿籍及其他公有物並經辦未了事件，造表悉數交付後任。