Accounting Act Article 94
Distinction of accounting affairs and non-accounting affairs shall be approved by BAS Agencies and their affiliated Agencies, unless otherwise stipulated by law in which such law shall prevail.
中文原文 會計法第94條
各機關會計事務與非會計事務之劃分，應由主計機關會同關係機關核定。
但法律另有規定者，依其規定。
但法律另有規定者，依其規定。