Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 2
The CPA Discipline Committee ("Discipline Committee") shall have 15 members. At the time of formation, neither gender may occupy less than one-third of the seats of the committee. The members shall comprise the personnel set out in the following subparagraphs, to be assigned or hired by the Financial Supervisory Commission ("FSC") to serve in a concurrent capacity, and one of the members shall be appointed as the chairperson:1.Representatives of CPA associations, 5 persons.2.Scholars or fair and impartial persons with expertise in law or accounting, 5 persons.3.Representatives of administrative agencies, 5 persons:A.Three representatives of the FSC, including the director-general of the Banking Bureau, the head of the Department of Legal Affairs, and the director-general of the Securities and Futures Bureau. The FSC may appoint other personnel in special circumstances.B.The director-general of the Taxation Agency, Ministry of Finance.C.The director-general of the Department of Commerce, Ministry of Economic Affairs.The term of office for committee members in subparagraph 1 of the preceding paragraph (with the exception of a concurrently serving CPA association chairperson, who will be replaced as his or her position changes), shall be two years, the same as the term of office for the members in subparagraph 2, and such members may be reappointed upon the expiration of the term, but in principle may be reappointed only once. A member in subparagraph 3 shall be replaced immediately when his or her position changes.For the representatives of CPA associations specified in paragraph 1, subparagraph 1, the National Federation of Certified Public Accountants Association of the ROC (NFCPAA) shall, 2 months prior to the expiry of the term of office of the members, prepare a slate of recommended candidates of twice the number of required representatives, attaching their academic and work experience, current jobs, and relevant documentary evidence, and submit it to the FSC for selection and hiring of the representatives.Any vacancy in the positions of the members in paragraph 1, subparagraphs 1 and 2 shall be filled by a replacement, and the term of office of the replacement shall last until the expiration of the term of the original member. For the replacement of members in subparagraph 1, the NFCPAA shall prepare a slate of recommended candidates of twice the number of the vacancies required to be filled, attaching the documentation specified in the preceding paragraph, and submit it to the FSC for selection and hiring of the replacement members.
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2條
會計師懲戒委員會（以下簡稱懲戒委員會）置委員十五人，組成時委員任一性別比例不得低於三分之一，分別由金融監督管理委員會（以下簡稱金管會）就下列各款人員派兼或聘兼之，並指定一人為主任委員：
一、會計師公會代表五人。
二、具法律或會計等專長之學者或公正人士五人。
三、行政機關代表五人：
（一）金管會代表三人，包括：銀行局局長、法律事務處處長及證券期貨局局長。
如有特殊情況時，金管會得另指派之。
（二）財政部賦稅署署長。
（三）經濟部商業司司長。
前項第一款之委員，除由會計師公會理事長兼任者，隨其本職異動而改聘外，其任期與第二款之委員同為二年，期滿得予續聘，續聘以一次為原則；第三款之委員，其本職異動者，應即改派。
第一項第一款會計師公會代表，應由中華民國會計師公會全國聯合會（以下簡稱全國聯合會）於委員任期屆滿前二個月提報應聘代表名額二倍之委員推薦名單，並檢附其學經歷、現行職務及相關證明文件，報金管會擇定遴聘之。
第一項第一款及第二款委員出缺時，應予補聘，其任期以至原委員任期屆滿之日為止。
第一款委員之補聘，應由全國聯合會提報應補聘名額二倍之委員推薦名單，並檢附前項所定文件，報金管會擇定補聘之。
一、會計師公會代表五人。
二、具法律或會計等專長之學者或公正人士五人。
三、行政機關代表五人：
（一）金管會代表三人，包括：銀行局局長、法律事務處處長及證券期貨局局長。
如有特殊情況時，金管會得另指派之。
（二）財政部賦稅署署長。
（三）經濟部商業司司長。
前項第一款之委員，除由會計師公會理事長兼任者，隨其本職異動而改聘外，其任期與第二款之委員同為二年，期滿得予續聘，續聘以一次為原則；第三款之委員，其本職異動者，應即改派。
第一項第一款會計師公會代表，應由中華民國會計師公會全國聯合會（以下簡稱全國聯合會）於委員任期屆滿前二個月提報應聘代表名額二倍之委員推薦名單，並檢附其學經歷、現行職務及相關證明文件，報金管會擇定遴聘之。
第一項第一款及第二款委員出缺時，應予補聘，其任期以至原委員任期屆滿之日為止。
第一款委員之補聘，應由全國聯合會提報應補聘名額二倍之委員推薦名單，並檢附前項所定文件，報金管會擇定補聘之。