Accounting Act Article 118
Assistant accounting Officers shall complete the handover within 2 days from the date in which the successor shall resume duties, unless the Assistant Officer resigns due to illness, in which they may entrust another person to undertake the handover on behalf. For Assistant accounting Officers who pass away in the course of duty, the controlling superior Officer shall undertake the handover.
中文原文 會計法第118條
會計佐理人員，自後任接替之日起二日內交代清楚，除因病卸任者，得委託代辦交代外，其在任病故者之交代，應由其該管上級人員為之。