Accounting Act Article 67

Errors made in recording and writing financial reports, Books and important Reference Books or documents, which have been discovered in time shall be crossed out with lines and corrected immediately by the original processing registrar with signatures or stamp affixed to verify the correction spot, while no cut-and-paste, erasure or obliteration with correction fluid may be permitted.For errors mentioned in the preceding Paragraph that are discovered by an Officer afterwards which do not affect the footing, the said Officer shall advise the Chief accounting Officer to correct the errors pursuant to the preceding Paragraph. For errors that do affect the footing, vouchers shall be separately prepared in correction of the error.Correction of errors found in machine-processed or stored accounting data shall be prescribed by the Central BAS Agency.Where errors made, which cause the Treasury to suffer damages, the relevant accounting Officer shall be held jointly and severally liable for damages incurred.