Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 17-1
A CPA who has accepted the mandate to handle an income tax matter may not sub-assign the whole or any part of the mandate to any other CPA.
中文原文 會計師代理所得稅事務辦法第17-1條
會計師受託代理所得稅事務，不得將受託事務之全部或一部再委託其他會計師辦理。