Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 10

The aforementioned bookkeeping voucher of communications foundations shall be bound by sequence of date or month with a cover to specify the number of volumes, starting and ending dates and the number of pages, and be appropriately stored and catalogued with a table of vouchers for auditing purposes. After the end of the preservation period, the bookkeeping voucher may be destroyed with approval of the person-in-charge of the communications foundation.