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 3
The Disciplinary Re-Examination Committee for Bookkeeper and Tax Return Filing Agents (hereinafter referred to as the "DRCBTRFA") shall have nine (9) members. Neither gender should occupy fewer than one-third of the seats of the DRCBTRFA. The members of the DCBTRFA shall be appointed or engaged by the Ministry of Finance from among the following personnel to act as such on a part-time basis, with one of them to be appointed as the chairman thereof:1.Two (2) representatives of the Ministry of Finance;2.One (1) representative from the Department of Commerce of the Ministry of Economic Affairs;3.One (1) representative from the Ministry of Justice;4.Two (2) representatives of bookkeeper and tax return filing agents; and5.Three (3) representatives consisting of competent scholars or experts from the fields of law and accounting.The members described in Item 4 and Item 5 of the preceding paragraph shall serve terms of office of two (2) years, and each individual so appointed shall be eligible for re-appointment; provided that such individual shall not be eligible for more than two (2) re-appointments.No member of the DCBTRFA may act concurrently as a member of the DRCBTRFA.
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3條
記帳及報稅代理人懲戒覆審委員會（以下簡稱覆審委員會）置委員九人，任一性別比例不得低於三分之一，由財政部就下列各款人員派兼或聘兼之，並指定一人為主任委員：
一、財政部代表二人。
二、經濟部代表一人。
三、法務部代表一人。
四、記帳及報稅代理人代表二人。
五、法律及會計學者或專家三人。
前項第四款及第五款之委員，任期為二年，期滿得續聘，續聘以二次為限。
懲戒委員會之委員，不得兼任覆審委員會之委員。
一、財政部代表二人。
二、經濟部代表一人。
三、法務部代表一人。
四、記帳及報稅代理人代表二人。
五、法律及會計學者或專家三人。
前項第四款及第五款之委員，任期為二年，期滿得續聘，續聘以二次為限。
懲戒委員會之委員，不得兼任覆審委員會之委員。