Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 5
CPAs and their assistants (hereinafter referred to as auditors) shall pursue continuing professional further education to expand their professional knowledge and practical experience and shall adhere to a code of professional ethics.
中文原文 會計師查核簽證財務報表規則（901219訂定）第5條
會計師及助理人員（以下簡稱查核人員）應持續進修，充實專業學識與實務經驗，恪遵職業道德規範。