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 19
In the event that the DRCBTRFA suspects that a criminal offense may be involved in respect of the case referred to it for disciplinary action, it shall refer the case to the competent judicial authorities for further investigation.
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19條
懲戒委員會對於懲戒事件認有犯罪嫌疑者，應即移送司法機關偵辦。