The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents Article 17
The relevant rules for examination related to disciplinary action disciplinary action examination rules set out in these Rules shall apply, mutatis mutandis, to the matters in connection with the method of resolution adoption, and the preparation, contents and service of the minutes of the resolution on re-examination by the DRCBTRFA, and the defense by the bookkeeper and tax return filing agent subject to the disciplinary action during the re-examination proceedings.
中文原文 記帳及報稅代理人懲戒委員會與懲戒覆審委員會組織及審議規則第17條
覆審委員會之開會決議方法、決議書之製作、記載、送達及被付懲戒記帳及報稅代理人陳述意見等事項,準用本規則關於懲戒審查之規定。