Accounting Act Article 69
Vouchers that have been recorded into books shall be compiled and consolidated into volumes according to each type and date and order of serial number, with cover pages specifying the date, month, year of starting and ending dates, the number of pages and serial numbers, and be kept in custody by the accounting Officer for auditing purpose.
中文原文 會計法第69條
各傳票入帳後，應依照類別與日期號數之順序，彙訂成冊，另加封面，並於封面詳記起訖之年、月、日、張數及號數，由會計人員保存備核。