Accounting Act Article 117

The Chief accounting Officer shall complete the handover within five days from the date in which the successor shall resume duties, and the accounting Officer shall not be entitled to leave the position until he or she has obtained a certificate of handover. However, where the former accounting Officer resigns due to illness or passing away in the course of duty, the handover may be conducted by the most senior Assistant accounting Officer on behalf, while the former accounting Officer shall still assume responsibilities.After the successor accepts the handover, he or she shall, together with the supervising Officer, verify all the items one by one in accordance with the table of handover or catalogues within 2 days, and produce a Certificate of handover to the former accounting Officer, and then together report to the Chief Officer of the Agency and the controlling superior Agency. The former accounting Officer, however, shall still assume responsibility for contents of handed over books.