Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 9

Communications foundations shall prepare a bookkeeping voucher based on the source document affixed thereto.The source document used by the Communications foundations to prove the existence of right and liability, required to be preserved permanently or bound separately for convenience, may be compiled and kept separately, categorized and numbered according to the nature or preservation period, specified for cross reference with the date, number, person of custody, place of custody, and catalogued with a table of documents for auditing purposes.