Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 13

A resolution by the Discipline Committee shall be made into a written resolution, which shall specify the following matters:1.Name, national ID number, and domicile or residence of the respondent CPA, and the name of the accounting firm where the CPA practiced at the time of the act and the CPA association that the CPA belongs to.2.If the CPA has an agent, the agent's name, national ID number, and domicile or residence.3.Cause of the proceedings in the case.4.Main text of the resolution, and the facts and reasons.5.Names of the members in attendance.6.Date of the resolution.7.In the event the respondent disagrees with the resolution, the method of remedy, the time period within which remedy may be sought, and the agency responsible for handling remedy procedures.The written resolution under the preceding paragraph shall be prepared within 3 months from the date when the disciplinary matter is transferred to the Discipline Committee. When necessary, the time limit may be extended, one time only, for not more than 3 months.If any request is made to the agency that originally referred the matter for disciplinary proceedings asking it to further investigate the disciplinary matter, the period of time under the preceding paragraph shall commence on the day following the date when the agency that originally referred the matter for disciplinary proceedings has completed the investigation and delivered the findings to the Discipline Committee.