Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 12
A CPA registered as a tax agent shall perform his/her duties of income tax related affairs as mandated in accordance with the provisions set out in the relevant laws and regulations as well as in these Regulations. If he/she has acted in violation of any of the provisions set out in such relevant laws and regulations or these Regulations, the tax collection authority shall, contingent upon the degree of seriousness of such violations, report the case stating therein the facts and attach thereto relevant supporting evidence and information to the Financial Supervisory Commission under the Executive Yuan for the referral of the case to the Disciplinary Committee of the CPA Association to deal with in accordance with the law.
中文原文 會計師代理所得稅事務辦法第12條
經核准登記為稅務代理人之會計師受託代理所得稅事務，應依有關法令及本辦法之規定辦理；其違反有關法令及本辦法規定，涉有違失者，稽徵機關應視其情節輕重，敘明事實，備齊相關事證資料，報請行政院金融監督管理委員會交付會計師懲戒委員會依法處理之。