Accounting Act Article 73
Last page of each Book shall contain a list of accounting processing Officers such as names and positions of the Chief accounting Officer and relevant persons who are in charge of bookkeeping and reviewing, dated by date of processing, as well as signed and stamped by each Officer.
中文原文 會計法第73條
各種帳簿之末頁，應列經管人員一覽表，填明主辦會計人員及記帳、覆核等關係人員之姓名、職務與經管日期，並由各本人簽名或蓋章。