Accounting Act Article 32

Each Unit Accounting Agency and Subordinate Unit Accounting Agency shall compile and deliver financial reports within the following time limits:1. Daily reports shall be delivered the next day.2. Five-day reports shall be delivered within 2 days from the end of the five-day period.3. Weekly and ten-day reports shall be delivered within 3 days from the end of the week or the ten-day period.4. Monthly and quarterly reports shall be delivered within 15 days from the end of the month or the three-month period, unless otherwise stipulated by statutory provisions.5. Half-yearly reports shall be delivered within 30 days from the end of the half-year period, annual reports shall be governed by provisions of Financial Statement Act.The time limits stipulated in Subparagraph 1 to Subparagraph 4 of the preceding Paragraph shall apply to Sub-Accounting and Sub-Accounting of Subordinate Unit Accounting.Financial reports as stipulated in Subparagraph 5 of Paragraph 1 shall be compiled by Unit Accounting Agency or Subordinate Unit Accounting Agency after revision; the time limits in which to prepare or deliver the reports may follow the time limits in which to deliver reports by each Sub-Accounting Agency plus the actual postal period required; the time period in which to prepare and deliver financial report produced by Agencies relying on machines to process financial information shall be determined by controlling BAS Agency.