Accounting Act Article 120
Where the handover is due to abolition of an Agency or suspension of a Fund, the Officer handling the handover shall be deemed the predecessor, while the Officer accepting the handover shall be deemed the successor; the handover shall be governed by provisions of this chapter.
中文原文 會計法第120條
因機關被裁或基金結束而交代時，交代人員視為前任，接受人員視為後任；其交代適用本章之規定。