Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers Article 12
A resolution adopted at a meeting of the CPBDC shall be recorded in written minutes which shall contain the following particulars:1.the name and domicile of the certified public bookkeeper subject to the disciplinary action to be taken, and the certified public bookkeepers association he/she is registered with;2.the subject of the case at issue;3.the text, and the underlying facts, reasons and legal reference(s) of the resolution adopted;4.the names of the CPBDC members present at the meeting;5.the date of the resolution; and6.the legal remedy which may be sought by the certified public bookkeeper subject to the disciplinary action who disagrees with the resolution, and the duration for filing and the authorities to accept an appeal based on such legal remedy.The minutes of the resolution as required in the preceding Paragraph shall be prepared within three (3) months from the date the case for disciplinary action is referred to the CPBDC, subject to a single extension, if necessary, for three (3) additional months.In the event that the original case referring party is requested to re-investigate the case referred by it for disciplinary action, then the period for preparing the minutes of resolution as stipulated in the preceding Paragraph shall commence from the date following the date the re-investigation results are served to the CPBDC by the original case referring party.
中文原文 記帳士懲戒委員會與懲戒覆審委員會組織及審議規則第12條
懲戒委員會之決議應作成決議書；決議書應記載下列事項：
一、被付懲戒記帳士之姓名、住址、行為時之執業事務所名稱及所屬之記帳士公會。
二、案由。
三、決議主文、事實、理由及法令依據。
四、出席委員姓名。
五、決議之年月日。
六、不服決議之救濟方式、期間及其受理機關。
前項決議書之作成，自懲戒事件發交懲戒委員會之日起，不得逾三個月；必要時，得予延長，延長以一次為限，並不得逾三個月。
前項期間，移付懲戒事件有再請原移送單位查明者，自原移送單位查明並送達懲戒委員會之次日起算。
一、被付懲戒記帳士之姓名、住址、行為時之執業事務所名稱及所屬之記帳士公會。
二、案由。
三、決議主文、事實、理由及法令依據。
四、出席委員姓名。
五、決議之年月日。
六、不服決議之救濟方式、期間及其受理機關。
前項決議書之作成，自懲戒事件發交懲戒委員會之日起，不得逾三個月；必要時，得予延長，延長以一次為限，並不得逾三個月。
前項期間，移付懲戒事件有再請原移送單位查明者，自原移送單位查明並送達懲戒委員會之次日起算。