Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 9
Under any of the following circumstances, a CPA shall refuse to accept a tax agent mandate offer or shall terminate an existing mandate contract:1. When the mandator does not provide necessary accounting books and records, documentary evidence or relevant supporting documents;2. When the mandator attempts to make untrue or improper filing, certification, verification or reporting; or3. When a just, complete and accurate certification can not be made due to the intentional concealment and/or deceit of the mandator.
中文原文 會計師代理所得稅事務辦法第9條
有下列情事之一者，會計師應拒絕接受代理或繼續代理：
一、委託人不提供必要之帳簿文據憑證或關係文件者。
二、委託人意圖為不實不當之申報、簽證、鑑定或報告者。
三、其他因委託人隱瞞或欺騙而致無法為公正翔實之簽證者。
一、委託人不提供必要之帳簿文據憑證或關係文件者。
二、委託人意圖為不實不當之申報、簽證、鑑定或報告者。
三、其他因委託人隱瞞或欺騙而致無法為公正翔實之簽證者。