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 5
Under any of the following circumstances, the member concerned of the DCBTRFA or the DRCBTRFA shall withdraw on his/her own accord and refrain from participating in any examination, discussion, or decision-making proceedings concerning a bookkeeper and tax return filing agent subject to disciplinary action, where such member:1.is or once was a spouse, relative by blood within the fourth degree, or relative by marriage within the third degree, of such bookkeeper and tax return filing agent;2.of whom the spouse or ex-spouse is connected to the pending case at issue, as a joint creditor or a joint obligator with such bookkeeper and tax return filing agent;3.is engaged to be married to such bookkeeper and tax return filing agent;4.is or once was an agent or an assistant of such bookkeeper and tax return filing agent;5.is or once was a private prosecutor, complainant, informant, witness, advocate or expert witness in a lawsuit to which such bookkeeper and tax return filing agent is/was a party; or6.is serving as a bookkeeper and tax return filing agent in the same bookkeeper and tax return filing agents’ firm as such bookkeeper and tax return filing agent, or acts/acted as the predecessor/successor bookkeeper and tax return filing agent in the disciplinary case at issue.Under either of the following circumstances, the DCBTRFA and the DRCBTRFA may request a member involved to withdraw himself/herself from taking part in the examinations, discussions, or decision-making proceedings of any case concerning:1.where such member has failed to withdraw of his/her own accord under any of the circumstances set forth in Articles 5.1 to 5.6 above; or2.where it is reasonable to believe that the member involved may become prejudiced in performing his/her functional duties under any circumstance other than the circumstances set forth in Articles 5.1 to 5.6 above.
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5條
懲戒委員會及覆審委員會委員有下列情形之一，應自行迴避，不得參與相關案件之審查、討論及決議：
一、現為或曾為被付懲戒記帳及報稅代理人之配偶、四親等內之血親、三親等內之姻親或曾有此關係者。
二、本人或其配偶、前配偶，就該事件與被付懲戒記帳及報稅代理人有共同權利人或共同義務人之關係者。
三、與被付懲戒記帳及報稅代理人訂有婚約者。
四、現為或曾為被付懲戒記帳及報稅代理人之代理人或輔佐人者。
五、現為或曾為被付懲戒記帳及報稅代理人訴訟案件之自訴人、告訴人、告發人、證人、辯護人或鑑定人者。
六、與被付懲戒記帳及報稅代理人屬相同記帳及報稅代理人事務所或為懲戒事件之前後任記帳及報稅代理人者。
懲戒委員會及覆審委員會委員有下列情形之一，懲戒委員會及覆審委員會得要求迴避：
一、有前項情形而不自行迴避者。
二、有前項以外情形，足認其執行職務有偏頗之虞者。
一、現為或曾為被付懲戒記帳及報稅代理人之配偶、四親等內之血親、三親等內之姻親或曾有此關係者。
二、本人或其配偶、前配偶，就該事件與被付懲戒記帳及報稅代理人有共同權利人或共同義務人之關係者。
三、與被付懲戒記帳及報稅代理人訂有婚約者。
四、現為或曾為被付懲戒記帳及報稅代理人之代理人或輔佐人者。
五、現為或曾為被付懲戒記帳及報稅代理人訴訟案件之自訴人、告訴人、告發人、證人、辯護人或鑑定人者。
六、與被付懲戒記帳及報稅代理人屬相同記帳及報稅代理人事務所或為懲戒事件之前後任記帳及報稅代理人者。
懲戒委員會及覆審委員會委員有下列情形之一，懲戒委員會及覆審委員會得要求迴避：
一、有前項情形而不自行迴避者。
二、有前項以外情形，足認其執行職務有偏頗之虞者。