Certified Public Accountant Act Article 16
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.
(Establishment of CPA Firm Branches)A CPA firm may establish branches. A branch of a CPA firm shall be headed by a practicing CPA. One practicing CPA shall head no more than one branch, and the total number of branches established by a CPA firm may not exceed the number of practicing CPAs at that firm.Unless otherwise approved by the competent authority, the branches established in accordance with the provisions of the preceding paragraph shall number no more than one branch in any special municipality, county, or county-level city.
中文原文 會計師法第16條
會計師事務所得設立分事務所，分事務所應由執業會計師親自主持，同一會計師以主持一分事務所為限；且分事務所之設立家數，不得超過該事務所執業會計師之人數。
依前項規定設立之分事務所，除經主管機關核准者外，每直轄市或縣（市）以一家為限。
依前項規定設立之分事務所，除經主管機關核准者外，每直轄市或縣（市）以一家為限。