Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 3
A principal accounting officer shall possess one of the following qualifications:1. Having obtained qualification to practice as a certified public accountant.2. A minimum total of 5 years' experience as in-charge accountant or principal accounting officer at public companies and/or financial enterprises in the areas of securities, futures, banking, or insurance enterprises.3. A minimum total of 3 years' experience in accounting or internal auditing at public companies and/or financial enterprises in the areas of securities, futures, banking, or insurance, or a minimum total of 3 years' experience in accounting or auditing-related duties at a public service agency or state-owned enterprise, where one of the following requirements is also met:(1) Having graduated from the department, section, or graduate studies institute in accounting at a domestic or foreign junior college or higher-level educational institution recognized by the Ministry of Education, or having an equivalency certificate in the same area from a junior college or higher-level educational institution.(2) Having completed a minimum total of 20 credit hours of accounting and/or auditing courses at a domestic or foreign junior college or higher-level educational institution recognized by the Ministry of Education.(3) Having passed the accounting or auditing test in the junior-grade or higher-level civil service examinations or their equivalents.4. Having completed a minimum total of 20 credits of accounting and/or auditing courses at a domestic or foreign junior college or higher-level educational institution recognized by the Ministry of Education, while also having a minimum total of 3 years' experience in auditing at a joint accounting firm or firms conforming with the Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies (hereinafter, the "Auditing and Attestation Regulations").For the principal accounting officer of a foreign company under Article 165-1 of the Act (hereinafter, "foreign company"), the experience at public companies as required under subparagraphs 2 and 3 of the preceding paragraph may be substituted with relevant experience at foreign enterprises that have paid-in capital of NT$50 million or more. Additionally, the experience in auditing at a joint accounting firm conforming with the Auditing and Attestation Regulations as required under subparagraph 4 of the preceding paragraph may be substituted with work experience in auditing at a foreign accounting firm that audits and attests the financial reports of companies listed and traded on an offshore securities market.
中文原文 發行人證券商證券交易所會計主管資格條件及專業進修辦法第3條
會計主管應具備下列資格條件之一：
一、取得會計師執業資格。
二、具公開發行公司、證券期貨或銀行保險等金融業主辦會計或會計主管經驗合計五年以上。
三、具公開發行公司、證券期貨或銀行保險等金融業會計或內部稽核業務經驗合計三年以上，或於公務機關、公營事業機構擔任會計、審計相關職務合計三年以上，且符合下列條件之一：
（一）經教育部承認之國內外專科以上學校會計科、系、組、所畢業，或取得專科以上學校同等學力證明。
（二）曾於經教育部承認之國內外專科以上學校修畢會計或審計科目合計二十學分以上。
（三）普通考試或相當普通考試以上之會計或審計考試及格。
四、曾於經教育部承認之國內外專科以上學校修畢會計或審計科目合計二十學分以上，且於符合會計師辦理公開發行公司財務報告查核簽證核准準則（以下簡稱查簽準則）之聯合會計師事務所從事審計工作合計三年以上。
本法第一百六十五條之一規定之外國公司（以下簡稱外國公司）會計主管，其關於前項第二款及第三款所稱公開發行公司相關經驗，得以實收資本額達新臺幣五千萬元以上之外國企業相關經驗取代之；另關於前項第四款所稱符合查簽準則之聯合會計師事務所審計工作經驗，得以有辦理股票於國外證券市場掛牌交易之公司財務報告查核簽證之外國會計師事務所審計工作經驗取代之。
一、取得會計師執業資格。
二、具公開發行公司、證券期貨或銀行保險等金融業主辦會計或會計主管經驗合計五年以上。
三、具公開發行公司、證券期貨或銀行保險等金融業會計或內部稽核業務經驗合計三年以上，或於公務機關、公營事業機構擔任會計、審計相關職務合計三年以上，且符合下列條件之一：
（一）經教育部承認之國內外專科以上學校會計科、系、組、所畢業，或取得專科以上學校同等學力證明。
（二）曾於經教育部承認之國內外專科以上學校修畢會計或審計科目合計二十學分以上。
（三）普通考試或相當普通考試以上之會計或審計考試及格。
四、曾於經教育部承認之國內外專科以上學校修畢會計或審計科目合計二十學分以上，且於符合會計師辦理公開發行公司財務報告查核簽證核准準則（以下簡稱查簽準則）之聯合會計師事務所從事審計工作合計三年以上。
本法第一百六十五條之一規定之外國公司（以下簡稱外國公司）會計主管，其關於前項第二款及第三款所稱公開發行公司相關經驗，得以實收資本額達新臺幣五千萬元以上之外國企業相關經驗取代之；另關於前項第四款所稱符合查簽準則之聯合會計師事務所審計工作經驗，得以有辦理股票於國外證券市場掛牌交易之公司財務報告查核簽證之外國會計師事務所審計工作經驗取代之。