Regulations Governing the Organization and Deliberation Procedures of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee Article 8
After disciplinary matters are transferred to the Committee, the chairperson shall distribute the matters evenly and rotationally among the members for preliminary review.In any of the following circumstances, the Discipline Committee may decline to entertain a disciplinary matter under the preceding paragraph. However, if the circumstance can be rectified, the Committee shall first order rectification to be made within a prescribed time period:1.The matter referred is not within the authority of the Discipline Committee.2.The matter is not referred pursuant to the Certified Public Accountant Act.3.The Disciplinary Proceedings Referral Report fails to list the facts of the infractions of the respondent CPA and provide evidence.4.The Disciplinary Proceedings Referral Report fails to accurately cite the laws or regulations that the respondent CPA violated, or the laws or regulations are erroneously cited.5.The disciplinary matter is not initiated in accordance with formal requirements, or fails to meet other requirements.
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8條
懲戒事件發交到會後，即由主任委員平均輪流分配於各委員先行審查。
前項懲戒事件內容有下列情形之一，懲戒委員會得不予受理。
但其情形可以補正，應定期間先命補正：
一、移送之事件不屬懲戒委員會之權限者。
二、未依會計師法規定移送者。
三、移付懲戒報告未列舉被付懲戒會計師違失事實並提出證據者。
四、移付懲戒報告未確實引述被付懲戒會計師違反之法規依據或引述法條有誤者。
五、懲戒事件不合格式或不備其他要件者。
前項懲戒事件內容有下列情形之一，懲戒委員會得不予受理。
但其情形可以補正，應定期間先命補正：
一、移送之事件不屬懲戒委員會之權限者。
二、未依會計師法規定移送者。
三、移付懲戒報告未列舉被付懲戒會計師違失事實並提出證據者。
四、移付懲戒報告未確實引述被付懲戒會計師違反之法規依據或引述法條有誤者。
五、懲戒事件不合格式或不備其他要件者。