Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 6
In any of the following circumstances, a member of the Discipline Committee or the Rehearing Committee shall recuse himself or herself, and may not participate in the review, discussion, and resolution of the relevant case:1.The member is or was the spouse of the respondent CPA, or is a relative by blood within the fourth degree of, or a relative by marriage within the third degree of, or previously had such a relationship with, the respondent CPA.2.The member or the member's spouse or former spouse, with respect to the matter at issue, has a relationship of joint oblige or joint obligor with the respondent CPA.3.The member has a wedding engagement with the respondent CPA.4.The member is or was an agent or assistant of the respondent CPA.5.The member is or was a private complainant, complainant, informer, witness, defender, or expert witness in any litigation case involving the respondent CPA.6.The member belongs to the same CPA firm as the respondent CPA, or is a former or subsequent CPA with respect to the matter under the disciplinary proceeding.In any of the following circumstances, the Discipline Committee or Rehearing Committee may require a member to recuse himself or herself:1.The member fails to recuse himself or herself despite the existence of a circumstance specified in the preceding paragraph.2.There exists any circumstance other than those in the preceding paragraph that is sufficient to determine that the member is likely to be biased in the execution of his or her functions.
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6條
懲戒委員會及覆審委員會委員有下列情形之一，應自行迴避，不得參與相關案件之審查、討論及決議：
一、現為或曾為被付懲戒會計師之配偶、四親等內之血親、三親等內之姻親或曾有此關係者。
二、本人或其配偶、前配偶，就該事件與被付懲戒會計師有共同權利人或共同義務人之關係者。
三、與被付懲戒會計師訂有婚約者。
四、現為或曾為被付懲戒會計師之代理人或輔佐人者。
五、現為或曾為被付懲戒會計師訴訟案件之自訴人、告訴人、告發人、證人、辯護人或鑑定人者。
六、與被付懲戒會計師屬相同會計師事務所或為懲戒事件之前後任會計師者。
懲戒委員會及覆審委員會委員有下列情形之一，懲戒委員會及覆審委員會得要求迴避：
一、有前項情形而不自行迴避者。
二、有前項以外情形，足認其執行職務有偏頗之虞者。
一、現為或曾為被付懲戒會計師之配偶、四親等內之血親、三親等內之姻親或曾有此關係者。
二、本人或其配偶、前配偶，就該事件與被付懲戒會計師有共同權利人或共同義務人之關係者。
三、與被付懲戒會計師訂有婚約者。
四、現為或曾為被付懲戒會計師之代理人或輔佐人者。
五、現為或曾為被付懲戒會計師訴訟案件之自訴人、告訴人、告發人、證人、辯護人或鑑定人者。
六、與被付懲戒會計師屬相同會計師事務所或為懲戒事件之前後任會計師者。
懲戒委員會及覆審委員會委員有下列情形之一，懲戒委員會及覆審委員會得要求迴避：
一、有前項情形而不自行迴避者。
二、有前項以外情形，足認其執行職務有偏頗之虞者。