Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 6
A CPA who performs transactions under any of the following circumstances shall not accept any mandate to provide auditing or certification services for his/her mandator in respect of the income tax payment affairs:1. Where he/she is presently retained or employed by the mandator to perform regular work for and receives fixed salary from the mandator;2. Where he/her was a member of staff or employee of the mandator, and has separated from the mandator for a period of less than two (2) years;3. Where he/she has a relationship with the responsible person or manager of the mandator in terms of spouse, a lineal consanguinity, is a linear relative by marriage, or has a collateral consanguinity within the first four degrees; or4. Where the CPA himself/herself or his/her spouse has an investment or profit-sharing relationship with the mandator.
中文原文 會計師代理所得稅事務辦法第6條
會計師有下列情事之一者，不得接受委託人之委託為所得稅納稅事務之查核及簽證：
一、現受委託人之聘、僱，擔任經常工作，支領固定薪給者。
二、曾任委託人之職員，離職未滿二年者。
三、與委託人之負責人或經理人有配偶、直系血親、直系姻親或四等親內之旁系血親之關係者。
四、本人或配偶與委託人有投資或分享利益之關係者。
一、現受委託人之聘、僱，擔任經常工作，支領固定薪給者。
二、曾任委託人之職員，離職未滿二年者。
三、與委託人之負責人或經理人有配偶、直系血親、直系姻親或四等親內之旁系血親之關係者。
四、本人或配偶與委託人有投資或分享利益之關係者。