Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 8
A CPA acting as an income tax agent shall not commit any of the following acts:1. Failing to make essential explanation in respect of the case handled by him/her on behalf of his/her mandator, knowing well that he/she must make detailed explanations of the mandated case in order to avoid causing any third party to misunderstand the situation;2. Completing the certification, verification or filing processes, knowing well that the contents of the mandated case are improper and untrue;3. Failing to correct, adjust or point out the errors, knowing well that the contents of the mandated case do not conform to the provisions set out in the tax laws and/or relevant laws and regulations and the generally accepted accounting principles;4. Allowing any person not entitled to act as a tax agent to solicit income tax agent business in the name of or in collaboration with the qualified CPA himself/herself;5. Obtaining a mandate contract from a mandator, or influencing the decisions of tax officers with undue tricks; or6. Committing any other acts contrary to the provisions of relevant laws and regulations or the occupational professional ethics of CPAs.
中文原文 會計師代理所得稅事務辦法第8條
會計師代理所得稅事務，不得有下列情事：
一、明知受託代理案件，必須詳加說明，方不致使第三者誤解之事項，而未予說明者。
二、明知代理案件為不當不實，而為之簽證、鑑定或申報者。
三、明知代理案件內容與稅務法令或關係法令及一般公認會計原則不符而未予更正、調整或指明者。
四、任由無權代理所得稅事務人員利用本人名義或合作招攬所得稅代理業務者。
五、以不正當手段獲委託人之委託或影響稅務人員核辦案件者。
六、其他違背有關法令或會計師職業道德之行為。
一、明知受託代理案件，必須詳加說明，方不致使第三者誤解之事項，而未予說明者。
二、明知代理案件為不當不實，而為之簽證、鑑定或申報者。
三、明知代理案件內容與稅務法令或關係法令及一般公認會計原則不符而未予更正、調整或指明者。
四、任由無權代理所得稅事務人員利用本人名義或合作招攬所得稅代理業務者。
五、以不正當手段獲委託人之委託或影響稅務人員核辦案件者。
六、其他違背有關法令或會計師職業道德之行為。