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1.
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The Standards were reviewed and ratified under Decree No. 10591 issued by the Executive Yuan on December 31, 1973.
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2.
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The Standards were reviewed and ratified under Decree No. 9600 issued by the Executive Yuan on December 30, 1974.
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3.
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The Standards were amended and promulgated by Decree No. 9757 issued by the Executive Yuan on December 30, 1975 (The Standards were effective from January 1, 1976).
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4.
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The Standards were amended and promulgated by Decree No. 0735 issued by the Executive Yuan on January 30, 1977 (The Standards were effective from February 1, 1977).
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5.
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The Standards were amended and promulgated by Decree No. 0579 issued by the Executive Yuan on January 19, 1979 (The Standards were effective from January 21, 1979).
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6.
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The Standards were amended and promulgated by Decree No. 5161 issued by the Executive Yuan on December 31, 1980 (The Standards were effective from January 1, 1981).
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7.
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The Standards were amended and promulgated by Decree No. 4243 issued by the Executive Yuan on April 3, 1981.
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8.
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The name and contents of the Standards were amended and promulgated by Decree No. 17758 issued by the Executive Yuan on October 21, 1982.
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9.
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The Standards were amended and promulgated by Decree No. 6331 issued by the Executive Yuan on April 12, 1983.
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10.
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Amended on September 27, 1984
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11.
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The Standards were amended and promulgated by Decree No. 2367 issued by the Executive Yuan on February 5, 1985.
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12.
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Article 3 of the Standards was amended and promulgated by Decree No. 13851 issued by the Executive Yuan on May 27, 1988.
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13.
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Article 2, Article 6, and Article 8 of the Standards were amended and promulgated by Decree No. 8001 issued by the Executive Yuan on March 31, 1989.
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14.
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Article 2 and Article 6 of the Standards were amended and promulgated by Decree No. 12221 issued by the Executive Yuan on April 15, 1991.
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15.
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Article 2, Article 3, and Article 8 of the Standards were amended by Decree No. 830130209 issued by the Ministry of Finance on March 23, 1994.
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16.
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Article 2 and Article 8 of the Standards were amended by Decree No. 870223633 issued by the Ministry of Finance on April 16, 1998.
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17.
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Article 2, Article 3, and Article 7 of the Standards were amended by Decree No. 04181 issued by the Executive Yuan on January 29, 1999.
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18.
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The Standards were amended and promulgated by Decree No. 0910043470 issued by the Executive Yuan on September 25, 2002.
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19.
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The Standards were amended and promulgated by Decree No. 0930001702 issued by the Executive Yuan on February 28, 2004.
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20.
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Article 2, Article 3, and Article 11 of the Standards were amended by Decree No. 0930032446 issued by the Executive Yuan on July 21, 2004.
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21.
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The Standards were amended by Decree No.09504551080 issued by the Ministry of Finance on September 7, 2006.
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22.
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Article 2, Article 9, and Article 11 of the Standards were amended by Decree No. 09704510980 issued by Ministry of Finance on March 5, 2008.
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23.
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Article 2 and Article 3 of the Standards were amended by Decree No. 09800011120 issued by Ministry of Finance on January 16, 2009.
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24.
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The Standards were amended by Decree No.09804570160 issued by the Ministry of Finance on October 28, 2009.
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25.
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Article 2 and Article 14 of the Standards were amended by Decree No. 09900528810 issued by Ministry of Finance on December 22, 2010.
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26.
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Article 1, Article 2-1, Article 11, and Article 14 of the Standards were amended by Decree No. 10100685000 issued by Ministry of Finance on November 1, 2012.
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27.
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Article 1, Article 2-1, and Article 14 of the Standards were amended by Decree No. 10200650920 issued by Ministry of Finance on September 5, 2013.
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28.
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Amendment to Articles 8、11、14 and addendums to Article 13-1 of the Standards were amended by Decree No. 10400737840 issued by Ministry of Finance on January 6, 2016.
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29.
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Article 1, Article 3、4、5, and Article 14 of the Standards were amended by Decree No. 10604722530 issued by Ministry of Finance on December 29, 2017.
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