Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 56
An Operator shall make available supporting documents for at least five years since the final statements process terminates. An Operator shall make available financial reports and related operational data for at least ten years. The above limitation does not apply to the documents of permanent records and of unresolved accounting issues.
中文原文 第一類電信事業會計制度及會計處理準則第56條
經營者各項會計憑證應於年度決算程序辦理終了後，至少保存五年；財務報告及與財務報告有關之營運資料，應於年度決算程序辦理終了後，至少保存十年。
但有永久保存之必要或有關未結會計事項者，不在此限。
但有永久保存之必要或有關未結會計事項者，不在此限。