Article 4
The accounting year of a social association shall be determined by the calendar year, and shall commence from the first (1st) day of January and terminate on the thirty-first (31st) day of December each year. However, if otherwise provided by international social association articles that it should be reported to regulating authority for approval, these articles shall be implemented.

Article 6
Accounting reports are as prescribed below:
1. Final accounting form of incomes and expenditures.
2. Statement of incomes and expenditures in cash.
3. Statement of assets and liabilities.
4. Inventory of properties.
5. Statement of incomes and expenditures in funds.
Each association may compile internal accounting reports by themselves according to actual requirements.
The formats of the report forms listed in the first paragraph and instructions for tabulation are shown in Annex 1.

Article 18
The board of directors shall, according to the annual budget, compile a payroll of the workers, and submit it to the member’s (member representative’s) congress for adoption.