Accounting Act Article 116
Officers handling the handover shall ensure that the former Officer stamps after the final transaction he or she handled in the Books and important Reference Books; prior to the successor shall stamp before the initial transaction he or she handles. The year, month, and day shall be inserted so as to evidence the beginning and the end of responsibilities.
中文原文 會計法第116條
交代人員應將經管帳簿及重要備查簿，由前任人員蓋章於其經管最末一筆帳項之後；新任蓋章於其最初一筆帳項之前。
均註明年、月、日，證明責任之終始。
均註明年、月、日，證明責任之終始。