The admission fee for members of industrial and commercial groups is prescribed in the constitution pursuant to the following standards and paid in full upon joining the groups:
1. In the case of type A annual membership fees without different classes, the admission fees collected shall not exceed fifty percent of the total type A annual membership fees.
2. In the case of type A annual membership fees for different classes, the admission fees collected shall not exceed fifty percent of the total type A annual membership fees for middle classes.

The annual membership fees of industrial and commercial groups are classified into type A and type B pursuant to the following standards, and prescribed in the constitution to be paid monthly or in installments by members:
1. Type A annual membership fees: calculated based on capital, revenues, the number of production tools, the number of staff or product quantities according to law.
2. Type B annual membership fees: approved by competent authorities and calculated according to the classes of members or other methods when the admission fees and Type A annual membership fees are insufficient.

The annual business and administrative expenses of industrial and commercial groups shall not be less than forty percent of the total expenditures. The groups shall recruit personnel based on their business needs.
Industrial and commercial groups shall compile compensation tables for council personnel in accordance with the annual budgets and submit the same to the councils for approval before implementing.
The formats of compensation tables for council personnel are provided in Annex 6.

The operational fees paid by members of industrial and commercial groups are not refundable when the members withdraw from the groups.

The funds of industrial and commercial groups and their provision criteria are stipulated as follows:
1. Reserve fund for council development: reserved at four to ten percent of the budgetary income every year unless a deficit occurs for the year.
2. Reserve fund for retirement: reserved at one or two months of gross salary of all council personnel every year.

The fund and its interest of industrial and commercial groups should be deposited in a separate account and should not be spent without approval of the councils and check of the competent authorities.

For industrial and commercial groups, the surplus in the final accounts of the current year may be used as financial sources for expenditures of the following year.

The financial account of industrial and commercial groups should be calculated in NTD, foreign currencies should be converted into NTD first and then be calculated.

Except for working capital, the financial incomes of industrial and commercial groups shall be deposited in banks or post offices of Chunghwa Post Co. Ltd. It shall not be deposited in other public or private enterprises or with individuals. In principle, incomes shall be deposited immediately upon receipt.
The working capital set forth in the preceding paragraph shall not exceed NT$ 100,000. It shall be approved by the council and then kept by the financial personnel.
Daily expenditures of no more than NT$ 10,000 can be paid in cash from the working capital. The ones exceeding NT$ 10,000 shall be paid directly to the receivers by means of crossed order checks instead of being paid in cash.

Formal receipt should be made out for income of industrial and commercial groups, and the counterfoils should be remained for future reference. When drawing money from bank account, the money-drawing document should be sealed jointly by the principal of the group, secretary-general or clerical personnel-general and financial personnel.

The financial accounts of offices, committees, teams and other inside organizations of industrial and commercial groups should be included in the financial accounts of the groups.

When meetings are convened, attendees of the group should not receive any expenses from the group, but directors and supervisors may receive attendance fee or communication fee according to the financial situations of the group.

Industrial and commercial groups should factually handle financial income and expenditure, and announce the report of financial income and expenditure regularly.

The income and expenditure of industrial and commercial groups should keep balance.

The files of industrial and commercial groups, including documents, accounting books and statements, shall be retained pursuant to the following rules:
1. Permanent retention:
1. Annual budget and final statements;
2. Collection, deposit, and withdrawal of various funds;
3. Property inventory, property registers, and statement of damaged and discarded properties;
4. Various property contracts and certificates of ownership;
5. Construction and repair of real properties;
6. Increase and decrease of properties and alteration of property ownerships;
7. Balance sheets;
8. Other financial archives that need to be retained permanently for inspection.
2. Retained for ten years:
1. Accounting books, vouchers, documents and memorandum books;
2. Journals, general ledgers and subsidiary ledgers;
3. Other financial archives that may be retained for inspection for ten years.
3. Retained for five years:
1. Various temporary documents;
2. Short-term loan cases;
3. Other financial archives that may be retained for inspection for five years.
4. Retained for three years: Various daily and monthly reports and their copies.
Upon expiration of the retention period, the financial files in all of the preceding subparagraphs may be destroyed after being verified by the board of supervisors. Under special circumstances, the retention period may be extended with the consent of the council and the board of supervisors, and shall be reported to the competent authorities for review and recording.