Drug-Free Workplace Implementation Guidelines

If the taxpayer keeps additional books or records in a language other than native languages, English, or Spanish, they must provide a true and complete translation of all entries into a native language, English, or Spanish.
The translation must be prepared by the taxpayer’s bookkeeper, or in the absence of the bookkeeper, by the manager of the business.
The translation must be certified under oath by the bookkeeper or manager attesting to its correctness.
This certified translation shall be considered an integral part of the official books of accounts.

The law expressly prohibits keeping accounting books or records solely in any language other than a native language, English, or Spanish without proper certified translation.