Certified Public Accountant Act Article 10
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.
(Collecting Remuneration)A CPA engaged to handle a case may collect reasonable remuneration, at a rate agreed upon with the client.When deciding on the amount or rate of remuneration, a CPA shall give overall consideration to manpower and time requirements as well as the degree of risk involved in a given case, and may not use improper means to solicit business.Rules governing the matters to be taken into overall consideration and the improper means referred to in the preceding paragraph shall be drafted by each CPA association and filed with the competent authority for review and approval. The same applies in the event of an amendment.
中文原文 會計師法第10條
會計師受託辦理事件，得合理收取與委託人約定之酬金。
會計師在決定酬金之金額或費率時，應整體考量受託案件所需人力、時間及風險程度，不得採取不正當之方式，延攬業務。
前項應整體考量之事項及不正當之方式，由各會計師公會擬訂，報請主管機關核定；變更時亦同。
會計師在決定酬金之金額或費率時，應整體考量受託案件所需人力、時間及風險程度，不得採取不正當之方式，延攬業務。
前項應整體考量之事項及不正當之方式，由各會計師公會擬訂，報請主管機關核定；變更時亦同。