Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 7
The agency referring the matter for disciplinary proceedings shall properly prepare a Disciplinary Proceedings Referral Report, the content of which shall include the basic information of the respondent CPA, a summary description of the case, and the reason for referring the matter, and attach relevant evidence and materials, and submit it to the FSC in a written request referring the matter for disciplinary proceedings. The format of the report shall be as given in the attachment.The FSC shall, within two days after receiving a written request referring a matter for disciplinary proceedings, transfer the case for handing by the Discipline Committee.