Certified Public Bookkeepers Act Article 26
A certified public bookkeeper shall be subject to disciplinary actions, if he/she is under any of the following circumstances:1.Where he/she has been sentenced to imprisonment by a final judgment for a criminal act committed by him/her while performing his/her professional duties;2.Where he/she has been imposed with a penalty by the tax authorities for tax evasion;3.Where he/she is referred to a court for assisting or instigating other persons to evade tax;4.Where he/she has been subject to an administrative sanction for violating other relevant laws and regulations to an extent sufficient to prejudice the reputation of certified public bookkeepers as a whole;5.Where he/she has violated the provisions set out in the articles of association to a serious extent; and6.Where he/she has conducted any other act violating the provisions set out in this Act.
中文原文 記帳士法第26條
記帳士有下列情事之一者，應付懲戒：
一、因業務之犯罪行為經判刑確定者。
二、逃漏稅捐，經稅捐稽徵機關處分有案者。
三、幫助、教唆他人逃漏稅捐，經移送法辦者。
四、違反其他有關法令，受有行政處分，情節重大，足以影響記帳士信譽者。
五、違反記帳士公會章程之規定，情節重大者。
六、其他違反本法規定者。
一、因業務之犯罪行為經判刑確定者。
二、逃漏稅捐，經稅捐稽徵機關處分有案者。
三、幫助、教唆他人逃漏稅捐，經移送法辦者。
四、違反其他有關法令，受有行政處分，情節重大，足以影響記帳士信譽者。
五、違反記帳士公會章程之規定，情節重大者。
六、其他違反本法規定者。