Certified Public Accountant Act Article 18
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.
(Qualifications of CPA Assistants and Reporting of Employment Status)An assistant who helps a CPA carry out attestation work shall possess one of the following qualifications:1. Has passed the CPA examination.2. Has graduated from an educational institution at the level of junior college or above, and has completed a combined total of at least ten credits of coursework in subjects related to accounting, auditing, taxation, or computer science.3. Has passed a senior or junior civil service examination for accounting or auditing officials.4. Has graduated from a senior vocational school for commerce and worked in the field of accounting or auditing for two or more years.Within ten days after the end of each half fiscal year, any hiring or dismissal of assistants involved in attestation work shall be reported by a CPA firm to the NFCPAA for recordation.
中文原文 會計師法第18條
協助會計師執行簽證工作之助理人員，應具備下列資格之一：
一、經會計師考試及格。
二、專科以上學校畢業，修畢會計學、審計學、稅務或電腦相關科目，合計十學分以上。
三、高等或普通考試會計、審計人員考試及格。
四、高級商業職業學校畢業，任會計、審計工作滿二年。
協助會計師執行永續資訊簽證工作之助理人員資格，不受前項規定限制，由全國聯合會擬訂，報請主管機關核定；變更時，亦同。
會計師事務所應於每半年度終了後十日內，將擔任簽證工作之助理人員受僱或解僱資料，報請全國聯合會備查。
一、經會計師考試及格。
二、專科以上學校畢業，修畢會計學、審計學、稅務或電腦相關科目，合計十學分以上。
三、高等或普通考試會計、審計人員考試及格。
四、高級商業職業學校畢業，任會計、審計工作滿二年。
協助會計師執行永續資訊簽證工作之助理人員資格，不受前項規定限制，由全國聯合會擬訂，報請主管機關核定；變更時，亦同。
會計師事務所應於每半年度終了後十日內，將擔任簽證工作之助理人員受僱或解僱資料，報請全國聯合會備查。