Accounting Act Article 79
Each financial report shall be signed or stamped by the Chief Officer of the Agencies and Chief accounting Officer; Those affairs relevant to the senior Officer and Officer in charge shall be signed or stamped by that senior Officer or Officer in charge. However, financial report used internally shall not be required to be signed or stamped by the Chief Officer of the said Agency.Where financial report has been compiled into volumes as mentioned in the preceding Paragraph, only its cover page shall be signed or stamped by the Chief Officer of the Agencies and Chief accounting Officer.
中文原文 會計法第79條
各項會計報告，應由機關長官及主辦會計人員簽名或蓋章；其有關各類主管或主辦人員之事務者，並應由該事務之主管或主辦人員會同簽名或蓋章。
但內部使用之會計報告，機關長官免予簽名或蓋章。
前項會計報告經彙訂成冊者，機關長官及主辦會計人員得僅在封面簽名或蓋章。
但內部使用之會計報告，機關長官免予簽名或蓋章。
前項會計報告經彙訂成冊者，機關長官及主辦會計人員得僅在封面簽名或蓋章。