Certified Public Accountant Act Article 14
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.
(Causes for Voidance or Revocation of Practice Registration)If any of the following circumstances applies to a CPA, the competent authority shall void or revoke their practice registration:1. Death.2. The CPA is not practicing the CPA profession as a member of a CPA association.3. The CPA fails to join a CPA association within two months after the date of obtaining practice registration; or the CPA fails to rejoin a CPA association within two months after the date of leaving a CPA association.4. Any one of the first six subparagraphs under paragraph 1 of Article 6 applies, and the competent authority has voided or revoked the CPA's certified public accountant certificate.5. The CPA has been suspended from practice pursuant to the provisions of paragraph 2 of the preceding article, and one year has passed without them being reinstated for practice.6. The CPA was a citizen of the ROC, but has lost their ROC citizenship.If the registration of a CPA has been voided or revoked pursuant to the provisions of any of subparagraphs 2 through 6 of the preceding paragraph, they may still apply for practice registration under the provisions of this Act once the cause ceases to exist.
中文原文 會計師法第14條
會計師有下列情事之一者，主管機關應撤銷或廢止其執業登記：
一、死亡。
二、未加入會計師公會而執行會計師業務。
三、取得執業登記之日起，逾二個月仍未加入會計師公會；或退出會計師公會之日起，逾二個月未再加入。
四、有第六條第一項第一款至第六款情事之一，經主管機關撤銷或廢止會計師證書。
五、經依前條第二項規定，停止執行會計師業務，屆一年仍未回復執行業務。
六、中華民國人民喪失中華民國國籍。
會計師經依前項第二款至第六款規定撤銷或廢止登記者，於原因消滅後，仍得依本法之規定申請執業登記。
一、死亡。
二、未加入會計師公會而執行會計師業務。
三、取得執業登記之日起，逾二個月仍未加入會計師公會；或退出會計師公會之日起，逾二個月未再加入。
四、有第六條第一項第一款至第六款情事之一，經主管機關撤銷或廢止會計師證書。
五、經依前條第二項規定，停止執行會計師業務，屆一年仍未回復執行業務。
六、中華民國人民喪失中華民國國籍。
會計師經依前項第二款至第六款規定撤銷或廢止登記者，於原因消滅後，仍得依本法之規定申請執業登記。