Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers Article 7
After a case for disciplinary action is assigned to the CPBDC, the chairman of the CPBDC shall first have the case assigned to the appropriate member on duty by turns for his/her preliminary examination of the case.The CPBDC may reject the case assigned to it pursuant to the provisions set out in the preceding Paragraph, if said case is under any of the following circumstances, provided that if the discrepancy found can be corrected, the original case-referring party shall be ordered to rectify such discrepancy within a given time limit:1.where the nature of the case referred to for disciplinary action does not fall within the scope of processing authorities of the CPBDC;2.where the case is not referred to the CPBDC in accordance with the provisions set out in the Act;3.where the written report made and submitted does not sufficiently enumerate facts detailing violations of law by the certified public bookkeeper subject to the proposed disciplinary action, and is not attached with the evidence as required under these Rules;4.where the written report made and submitted has not cited the specific legal clause(s) violated by the certified public bookkeeper subject to the proposed disciplinary action, or has incorrectly cited legal clause(s); or5.where the report on the case referred to for disciplinary action is not prepared in the format as required, or otherwise lacks essential elements.
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7條
懲戒事件發交到會後,即由主任委員平均輪流分配於各委員先行審查。
前項懲戒事件內容有下列情形之一,懲戒委員會得不予受理。
但其情形可以補正,應定期間先命補正:
一、移送之事件不屬懲戒委員會之權限者。
二、未依本法規定移送者。
三、移付懲戒報告未列舉被付懲戒記帳士違失事實並提出證據者。
四、移付懲戒報告未確實引述被付懲戒記帳士違反之法規依據或引述法條有誤者。
五、懲戒事件不合格式或不備其他要件者。
前項懲戒事件內容有下列情形之一,懲戒委員會得不予受理。
但其情形可以補正,應定期間先命補正:
一、移送之事件不屬懲戒委員會之權限者。
二、未依本法規定移送者。
三、移付懲戒報告未列舉被付懲戒記帳士違失事實並提出證據者。
四、移付懲戒報告未確實引述被付懲戒記帳士違反之法規依據或引述法條有誤者。
五、懲戒事件不合格式或不備其他要件者。