Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 14
A foundation shall set up a table of account books to specify the name, characteristics, first and last dates of usage, which will be signed or stamped concurrently by the foundation’s responsible officer and accounting clerk.
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第14條
財團法人應設置會計帳簿目錄，記明其設置使用之帳簿名稱、性質、啟用停用日期，由財團法人負責人及經辦會計人員會同簽名或蓋章。