An account book should be used continuously for record keeping within the same accounting year and, unless completely exhausted, shall not be replaced by a new book.

The first page of every account book should provide record of the initial use, management, and closing bookend date. The second page of a ledger book should provide a table of accounts.

In replacing an account book, each blank page of the book shall be stamped "Blank and Invalid" or clipped to render it ineffective, and the words "All of the following pages are blank and invalid" should be added on the first blank page.

Bookkeeping figures shall use the Yuan as the monetary unit or, as required by the nature of transaction, may extend to the decimal fraction below the Yuan.

Where a correction of a bookkeeping error does not affect the total, the error shall be indicated with a double strike-through in red ink with the correct figure or words written and signed or sealed by the individual who made the correction, or the correction can be done using a new bookkeeping voucher, to prove identity of responsible party.
Where a correction of a bookkeeping error does not affect the total, the correction shall be done using a new bookkeeping voucher.