Certified Public Bookkeepers Act Article 4
A person under any of the following circumstances shall not practice as a certified public bookkeeper:1.Where he/she has committed a criminal act such as fraud, breach of trust, misappropriation, or forgery in the course of performing his/her functional duties, and thus was imposed, by a final judgment, an imprisonment sentence for a period of one year or more, but this provision shall not apply to probation;2.Persons who are declared by court to be under guardianship or assistance and such declaration has not yet been revoked;3.Where he/she has been declared bankrupt by court, and his/her rights are not yet reinstated;4.Where he/she has been suspended from the public functionary post that he/she served, and the term of such suspension has not yet expired;5.Where he/she was disciplined by discharge from the public functionary post that he/she served, and five years have not passed since such discharge; and6.Where he/she has been excluded from the list of certified public bookkeepers in accordance with the applicable provisions set out in this Act.Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Subparagraphs 1 or 6 of the preceding paragraph, his/her qualification certificate of certified public bookkeeper shall be revoked or annulled. Under the provision set out in Subparagraph 1 of the preceding paragraph, if the sentence has been completed or three years have already passed since pardon was received after partial service of the sentence, an application for a new certificate of certified public bookkeeper may still be filed by the foregoing bookkeeper.Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Subparagraphs 2 to 5 of Paragraph 1 of this article, his/her practice shall be suspended, and may be resumed after extinguishment of such causes.
中文原文 記帳士法第4條
有下列情事之一者，不得充任記帳士：
一、曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑一年以上刑之裁判確定。
但受緩刑之宣告，不在此限。
二、受監護或輔助宣告尚未撤銷。
三、受破產之宣告尚未復權。
四、曾服公職而受撤職處分，其停止任用期間尚未屆滿。
五、曾服公職而受免除職務處分，自處分確定日起尚未屆滿五年。
六、受本法所定除名處分。
有前項第一款或第六款情事，已充任記帳士者，撤銷或廢止其記帳士證書。
有前項第一款情事，如已執行完畢或一部之執行而赦免已滿三年者，仍得依本法之規定充任記帳士及請領記帳士證書。
有第一項第二款至第五款情事，已充任記帳士者，停止其執行業務，於原因消滅後，仍得依本法之規定執行業務。
一、曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑一年以上刑之裁判確定。
但受緩刑之宣告，不在此限。
二、受監護或輔助宣告尚未撤銷。
三、受破產之宣告尚未復權。
四、曾服公職而受撤職處分，其停止任用期間尚未屆滿。
五、曾服公職而受免除職務處分，自處分確定日起尚未屆滿五年。
六、受本法所定除名處分。
有前項第一款或第六款情事，已充任記帳士者，撤銷或廢止其記帳士證書。
有前項第一款情事，如已執行完畢或一部之執行而赦免已滿三年者，仍得依本法之規定充任記帳士及請領記帳士證書。
有第一項第二款至第五款情事，已充任記帳士者，停止其執行業務，於原因消滅後，仍得依本法之規定執行業務。