Business Entity Accounting Act Article 74
（Penalty (3)）Any person who, without the required qualifications to handle accounting affairs on behalf of others in accordance with the law, unlawfully handles the accounting affairs of a business, shall be subject to a fine not exceeding NT$100,000. If such person commits the offense again within three years of being discovered, they shall be subject to imprisonment for a term not exceeding one year, detention, or a fine not exceeding NT$150,000, or imposed concurrently.
中文原文 商業會計法第74條
未依法取得代他人處理會計事務之資格而擅自代他人處理商業會計事務者，處新臺幣十萬元以下罰金；經查獲後三年內再犯者，處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金。