Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 11

A resolution of the Discipline Committee shall require the consent of a majority of the members present at a meeting attended by at least two-thirds of the members; or the consent of at least two-thirds of the members present at a meeting attended by a majority of the members.When calculating a quorum of members required to be in attendance under the preceding paragraph, members that have causes for recusal as prescribed under Article 6 need not be deducted; when calculating whether the consent of the members present reaches the required majority or at least two-thirds, as the case may be, members that have causes for recusal as prescribed under Article 6 shall be deducted.The meetings referred to in paragraph 1 shall be chaired by the chairperson. When the chairperson is unable for any reason to attend, the chairperson shall appoint one other member to serve as the chairperson. If the chairperson does not appoint another member, the members shall select a chairperson from among themselves.When a Discipline Committee meeting is held, a representative from the agency that originally referred the matter for disciplinary proceedings may be invited to provide explanations to the committee.
中文原文 會計師懲戒委員會與懲戒覆審委員會組織及審議規則第11條
懲戒委員會會議之決議,應有三分之二以上委員之出席,出席委員過半數之同意行之;或過半數委員之出席,出席委員三分之二以上之同意行之。
前項應出席委員之人數,無須扣除有第六條迴避事由之委員;出席委員之同意,應扣除有迴避事由之委員後過半數或三分之二以上之同意。
第一項會議,以主任委員為主席,主任委員因故不能出席時,應指定其他委員一人為主席。
主席未指定時,由委員互推之。
懲戒委員會會議召開時,得邀請原移送單位代表到會說明。

English translation for reference only; the Chinese text prevails. Not legal advice.