Certified Public Accountant Act Article 19
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.
(Performing of Inspections)To safeguard the interests of the general public and promote the good of society, the competent authority may dispatch personnel to inspect the operations and operations-related financial condition of an approved CPA firm that provides attestation services to public companies. A CPA firm may not avoid, impede, or refuse to cooperate with such an inspection.
中文原文 會計師法第19條
主管機關為維護大眾權益並增進社會公益之需要，得派員檢查經核准且辦理公開發行公司簽證業務之會計師事務所之業務及業務相關之財務狀況，會計師事務所不得規避、妨礙或拒絕。