Accounting Act Article 99
The Chief accounting Officer of each Agency shall see unlawful accounting procedures or accounting documents to be corrected; those procedures or documents not corrected shall be rejected, and the matter should be reported to the Chief Officer of the said Agency.The accounting Officer shall provide a statement of objection in written form if the unlawful conduct mentioned in the preceding Paragraph is resulted from the order of the Chief Officer; where the statement of objection is not accepted, the accounting Officer shall report to the Chief Officer of the superior Agencies and the Chief accounting Officer, or BAS Agencies.If the objection or reporting has not been carried out by the accounting Officer, the Chief accounting Officer in question shall be held jointly and severally liable regarding the said unlawful conduct.
中文原文 會計法第99條
各機關主辦會計人員，對於不合法之會計程序或會計文書，應使之更正；不更正者，應拒絕之，並報告該機關主管長官。
前項不合法之行為，由於該機關主管長官之命令者，應以書面聲明異議；如不接受時，應報告該機關之主管上級機關長官與其主辦會計人員或主計機關。
不為前二項之異議及報告時，關於不合法行為之責任，主辦會計人員應連帶負之。
前項不合法之行為，由於該機關主管長官之命令者，應以書面聲明異議；如不接受時，應報告該機關之主管上級機關長官與其主辦會計人員或主計機關。
不為前二項之異議及報告時，關於不合法行為之責任，主辦會計人員應連帶負之。