Accounting Act Article 84

Financial reports, Books, important Reference Books, storage of machine-processed data and its relevant manual shall be preserved for at least 20 years commencing from the promulgation of general financial statement or its effective date by the General Accounting Agency; those of Unit Accounting and Subordinate Unit Accounting shall be preserved for at least 10 years; those of the Sub-Accounting and Sub-Accounting of Subordinate Unit Accounting shall be preserved for at least 5 years. Upon expiration of preservation periods, documents of General Accounting from each year may be transferred to document archive Agencies or other equivalent Agencies for safekeeping with the consent of the administrative Chief Officer and audit Agencies; Those of Unit Accounting, Subordinate Unit Accounting and Sub-Accounting may be destroyed with the consent of the superior Agencies and controlling audit Agencies. However, the preservation period of daily, five-day, weekly, ten-day, and monthly reports may be shortened to 3 years.The preservation period referred to in the preceding Paragraph may be shortened in accordance with the foregoing procedure under special circumstances.