Certified Public Accountant Act Article 15
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.
(Types of CPA Firms)CPA firms are classified into four types, as follows:1. Sole practitioner CPA firm.2. Co-location CPA firm.3. Joint CPA firm.4. Incorporated CPA firm.
中文原文 會計師法第15條
會計師事務所之型態分為下列四種：
一、個人會計師事務所。
二、合署會計師事務所。
三、聯合會計師事務所。
四、法人會計師事務所。
一、個人會計師事務所。
二、合署會計師事務所。
三、聯合會計師事務所。
四、法人會計師事務所。