Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 20
If the Discipline Committee or the Rehearing Committee finds any suspicion of a crime in connection with a disciplinary matter, it shall file an information with the court.
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20條
懲戒委員會或覆審委員會對於懲戒事件認有犯罪嫌疑者，應為告發。