Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 4
The CPA Disciplinary Rehearing Committee ("Rehearing 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 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.Two representatives of the FSC.B.One prosecutor appointed by the Supreme Prosecutors Office.C.One deputy director-general of the Directorate-General of Budget, Accounting, and Statistics, Executive Yuan.D.One deputy auditor-general of the Ministry of AuditThe 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 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.A member of the Discipline Committee may not serve concurrently as a member of the Rehearing 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4條
會計師懲戒覆審委員會（以下簡稱覆審委員會）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）金管會代表二人。
（二）最高法院檢察署指派檢察官一人。
（三）行政院主計總處副主計長一人。
（四）審計部副審計長一人。
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。
懲戒委員會之委員，不得兼任覆審委員會之委員。
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）金管會代表二人。
（二）最高法院檢察署指派檢察官一人。
（三）行政院主計總處副主計長一人。
（四）審計部副審計長一人。
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。
懲戒委員會之委員，不得兼任覆審委員會之委員。