Regulations for Guidance on Civil Associations Affairs Article 18

Before the reelection of the director and supervisor for every session, the civil association shall prepare a detailed list of information, including registration certificate, seal, unfinished cases, archives, financial affairs, personnel, etc. After the selection of the new chairperson of the board of directors, the civil association shall hand over a copy of such list, together with the registration certificate and seal, to the new chairperson of the board of directors and supervisor thereon, and the new chairperson of the board of directors shall complete the takeover together with the supervisor within fifteen days. If the handover fails to be completed in due time, apart from handling pursuant to law, the civil association may report to the regulating authority to cancel or revoke the seal and registration certificate issued originally for reissue, and the original seal for reference shall be invalid.The supervisor in the preceding Paragraph shall be assigned by the new convener of the board of supervisors (standing supervisors) or selected from among the new supervisors themselves.
中文原文 人民團體會務輔導辦法第18條
人民團體於每屆理事及監事改選前,應將立案證書、圖記、未完成案件、檔案、財務及人事等資料造具清冊,於下屆理事長就任後,連同立案證書與圖記移交新任理事長及監交人,並於十五日內由新任理事長會同監交人接收完畢。
屆期未完成移交者,除依法處理外,得報請主管機關將原發之立案證書予以註銷並重新發給;原備查之圖記失其效力。
前項監交人由新任監事會召集人(常務監事)或新任監事互推一人擔任之。

English translation for reference only; the Chinese text prevails. Not legal advice.