Certified Public Accountant Act Article 1
This English translation was last updated on 2018-01-31, but the Chinese text was amended on 2026-08-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
(Legislative Intent)This Act is enacted to establish a professional system for certified public accountants (CPAs) and safeguard the quality of the profession, so as to ensure that CPAs play their proper professional role in the economic sphere.
中文原文 會計師法第1條
為建立會計師專業制度，維護其專業品質，以健全其在經濟活動之專業功能，特制定本法。