Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 19

After the rehearing resolution has been served, the Rehearing Committee shall give the Discipline Committee notice of its resolution.If the respondent CPA does not initiate administrative litigation with respect to the resolution of the Rehearing Committee within the time limit prescribed by the Code of Administrative Procedure, the resolution shall become final and conclusive.When the rehearing resolution has become final and conclusive, or administrative litigation initiated by the respondent CPA has been dismissed by a decision, the Discipline Committee shall publish the rehearing resolution in the government gazette and publish it on the website, and shall notify separately the CPA association that the respondent CPA belongs to, the agency that originally referred the matter for disciplinary proceedings, or any interested parties.
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19條
覆審之決議送達後,覆審委員會應將其決議通知懲戒委員會。
被付懲戒之會計師對於覆審委員會之決議,未於行政訴訟法規定之期限內提起行政訴訟者,其決議即行確定。
覆審決議確定或經被付懲戒之會計師提起行政訴訟而遭裁判駁回者,懲戒委員會應將覆審決議書刊登政府公報及於網站公告,並分別通知被付懲戒會計師所屬會計師公會、原移送單位或利害關係人。

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