Certified Public Accountant Act Article 11
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.
(Performing Professional Services in Accordance with Laws and Regulations)A CPA shall perform professional services in accordance with the laws and regulations of each competent authority with the relevant jurisdiction.A CPA engaged to provide auditing and attestation of a financial report shall do so in accordance with the regulations for auditing and attestation prescribed by the competent authority, except as otherwise provided for by law.The regulations for auditing and attestation referred to in the preceding paragraph shall specify matters related to the audit procedures to be carried out by the CPA, the audit working papers, the audit report, and other matters to be observed.
中文原文 會計師法第11條
會計師執行業務事件，應分別依業務事件主管機關法令之規定辦理。
會計師受託查核簽證財務報告，除其他法律另有規定者外，依主管機關所定之查核簽證規則辦理。
前項查核簽證規則，應訂明會計師執行之查核程序、查核工作底稿、查核報告及其他應遵行事項。
會計師受託查核簽證財務報告，除其他法律另有規定者外，依主管機關所定之查核簽證規則辦理。
前項查核簽證規則，應訂明會計師執行之查核程序、查核工作底稿、查核報告及其他應遵行事項。