Certified Public Bookkeepers Act Article 30

In the event that a criminal act is suspected by the CPBDC in its examination of a case, the CPBDC shall forthwith refer the case to the competent judicial authorities for investigation.
中文原文 記帳士法第30條
記帳士懲戒委員會處理懲戒事件,認為有犯罪嫌疑者,應即移送司法機關偵辦。

English translation for reference only; the Chinese text prevails. Not legal advice.