Accounting Act Article 39
Account title, once prescribed, shall not be changed unless with the approval of the government BAS Agency or the BAS Officer in charge.Approval of change in the account title mentioned in the preceding Paragraph shall be notified to controlling Audit Agency.
中文原文 會計法第39條
會計科目名稱經規定後，非經各該政府主計機關或其負責主計人員之核定，不得變更。
前項變更會計科目之核定，應通知該管審計機關。
前項變更會計科目之核定，應通知該管審計機關。