Certified Public Accountant Act Article 13

(CPAs Required to Pursue Continuing Professional Education)A CPA who has obtained practice registration shall pursue continuing professional education. Regulations governing the minimum course hours of continuing professional education, the subjects to be covered, the institutions in charge of such education, the fees to be charged, the procedures for handling violations of rules, and other related matters shall be drafted by the NFCPAA and reported to the competent authority for finalization and promulgation.If a CPA who has obtained practice registration is not in compliance with the provisions of the preceding paragraph in relation to the subjects to be covered or minimum hours of attendance in continuing professional education courses, the NFCPAA shall notify the CPA to make up for the required attendance within three months. If the required attendance has not been made up within the prescribed time period, a request shall be filed with the competent authority to suspend the CPA from CPA practice. If the required attendance is duly made up within one year of the date of suspension, they may ask the NFCPAA to file a request with the competent authority to reinstate them for CPA practice.