Certified Public Bookkeepers Act Article 18
A certified public bookkeeper shall indemnify any loss/damage sustained by his/her principal or by other interested parties, if such loss/damage results from the bookkeeper's negligence.
中文原文 記帳士法第18條
記帳士因懈怠或疏忽，致委任人或其利害關係人受有損害時，應負賠償責任。