Certified Public Bookkeepers Act Article 27
Disciplinary actions are classified as follows:1.Warning;2.Reprimand;3.Prohibition from performing professional activities for a period of no less than two (2) months, but no more than two (2) years; and4.Deletion of the violator from the list of registered certified public bookkeepers.In the event that a certified public bookkeeper is reprimanded three (3) times or more, he/she shall also be suspended from practicing bookkeeping; if he/she has been suspended from practice for a total period of five (5) years or more, he/she shall be deleted from the list of registered certified public bookkeepers.
中文原文 記帳士法第27條
記帳士懲戒處分如下:
一、警告。
二、申誡。
三、停止執行業務二月以上,二年以下。
四、除名。
記帳士受申誡處分三次以上者,應另受停止執行業務之處分;受停止執行業務處分累計滿五年者,應予除名。
一、警告。
二、申誡。
三、停止執行業務二月以上,二年以下。
四、除名。
記帳士受申誡處分三次以上者,應另受停止執行業務之處分;受停止執行業務處分累計滿五年者,應予除名。