National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

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Chapter Law Content

Title：	National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards CH
Category：	Ministry of Culture（文化部）
Attachment：	[Appendix 1]Cultural Foundation Common Accounting（Item）Reference Table.pdf [Appendix 2]Budget Table Format for Government-Sponsored Foundations.pdf [Appendix 3].pdf [Appendix 4]Items Required in Foundations' Final Accounts.pdf [Appendix 5].pdf

Chapter 7 Computer-Processed Accounting Information

Article 31

Cultural foundations that use computers to process accounting information shall pay attention to the security and accuracy of the information and prevent fraud.

Article 32

When cultural foundations use computers to process accounting information, the hard disks, magnetic disks, CD-ROM, cloud server and other detailed records stored in other hardware shall be regarded as accounting books. They should be available for printing in certain parts or in their entirety regularly or upon demand in the retention period and they must be consistent with all accounting vouchers and financial reports.