Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges Article 4
A person may not act as a principal accounting officer under any of the following circumstances:1. The person has received a final and unappealable sentence for violating the Organized Crime Prevention Act and 5 years have not yet passed since completion of the sentence.2. The person has violated the Act, the Banking Act, the Financial Holding Company Act, the Trust Enterprise Act, the Act Governing Bills Finance Business, the Financial Asset Securitization Act, the Real Estate Securitization Act, the Insurance Act, the Futures Trading Act, the Securities Investment Trust and Consulting Act, the Act for Regulation of Foreign Exchange, the Credit Cooperative Act, the Agricultural Finance Act, the Farmer's Association Act, the Fisherman's Association Act, the Money Laundering Control Act, the Certified Public Accountant Act, the Business Accounting Act, or any other financial regulatory act and received a final and unappealable sentence for a fixed term of imprisonment of 1 year or more, provided that this restriction shall not apply when more than 3 years have passed since the term was completed, the term of probation expired, or pardon was granted.3. The person has committed the crime of fraud, breach of trust, embezzlement, or forgery of instruments or seals, and has received a final and unappealable sentence of a term of imprisonment of 1 year or more, provided that this restriction shall not apply when more than 3 years have passed since the term was completed, the term of probation expired, or pardon was granted.4. The term during which a financial institution has refused to honor the person's negotiable instruments has not yet expired, or the person has a record of overdue loans, collection demands, or bad debt at a credit information processing agency designated by the competent authority.5. The person has been declared bankrupt and has not been reinstated.6. The person has received a disposition from the competent authority that requires being suspended or barred from practice or being dismissed from a position, and the term of suspension has not expired or less than 3 years have passed since being barred from practice or dismissed.7. The person has no or is limited in capacity to make juridical acts, or has been declared by a court to be placed under assistance, where such declaration has not yet been voided.8. Any other circumstance sufficient for a determination that the person has engaged in dishonest or improper activities, indicating their unfitness for the position of principal accounting officer.
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4條
有下列情事之一者，不得充任會計主管：
一、曾犯組織犯罪防制條例規定之罪，經有罪判決確定，服刑期滿尚未逾五年。
二、違反本法、銀行法、金融控股公司法、信託業法、票券金融管理法、金融資產證券化條例、不動產證券化條例、保險法、期貨交易法、證券投資信託及顧問法、管理外匯條例、信用合作社法、農業金融法、農會法、漁會法、洗錢防制法、會計師法、商業會計法或其他金融管理相關法律，受一年有期徒刑以上刑之宣告確定。
但執行完畢、緩刑期滿或赦免後逾三年者，不在此限。
三、曾犯詐欺、背信、侵占、偽造文書印文罪，受一年有期徒刑以上刑之宣告確定。
但執行完畢、緩刑期滿或赦免後逾三年者，不在此限。
四、使用票據經拒絕往來尚未期滿，或經主管機關指定之徵信資料處理機構有逾期、催收或呆帳之紀錄。
五、受破產之宣告尚未復權。
六、曾受主管機關停止執行業務、除名或解職處分，其停止執行業務期間尚未屆滿，或除名、解職後未滿三年。
七、無行為能力、限制行為能力或受輔助宣告尚未撤銷。
八、其他足資認定有不誠信或不正當行為，顯示其不適合擔任會計主管。
一、曾犯組織犯罪防制條例規定之罪，經有罪判決確定，服刑期滿尚未逾五年。
二、違反本法、銀行法、金融控股公司法、信託業法、票券金融管理法、金融資產證券化條例、不動產證券化條例、保險法、期貨交易法、證券投資信託及顧問法、管理外匯條例、信用合作社法、農業金融法、農會法、漁會法、洗錢防制法、會計師法、商業會計法或其他金融管理相關法律，受一年有期徒刑以上刑之宣告確定。
但執行完畢、緩刑期滿或赦免後逾三年者，不在此限。
三、曾犯詐欺、背信、侵占、偽造文書印文罪，受一年有期徒刑以上刑之宣告確定。
但執行完畢、緩刑期滿或赦免後逾三年者，不在此限。
四、使用票據經拒絕往來尚未期滿，或經主管機關指定之徵信資料處理機構有逾期、催收或呆帳之紀錄。
五、受破產之宣告尚未復權。
六、曾受主管機關停止執行業務、除名或解職處分，其停止執行業務期間尚未屆滿，或除名、解職後未滿三年。
七、無行為能力、限制行為能力或受輔助宣告尚未撤銷。
八、其他足資認定有不誠信或不正當行為，顯示其不適合擔任會計主管。