Certified Public Accountant Act Article 20
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 Firms)A CPA may act individually in establishing a sole practitioner CPA firm, or two or more CPAs may act together either as co-located practitioners in organizing a co-location CPA firm or as partners in organizing a joint CPA firm, to engage in CPA practice.A person joining a co-location or joint CPA firm shall possess the qualifications of a registered CPA.CPAs who establish a joint CPA firm shall include the words "joint CPA firm" in the firm's name.A sole practitioner or co-location CPA firm may not use a name that would cause persons to misidentify it as a joint or incorporated CPA firm.Sole practitioner CPA firms, co-location CPA firms, and joint CPA firms may, as operations require, carry professional liability insurance.The term "co-location CPA firm" in paragraph 1 means a form of business that is run together by co-located practitioners who accept business separately and assume liabilities separately.
中文原文 會計師法第20條
會計師得單獨設立個人會計師事務所，或由二人以上之會計師以合署辦公之方式組織合署會計師事務所或合夥組成聯合會計師事務所，執行會計師業務。
加入合署或聯合會計師事務所者，以具備會計師登記資格者為限。
會計師設立聯合會計師事務所，應於其名稱中標明聯合會計師事務所之字樣。
個人及合署會計師事務所不得使用使人誤認為聯合或法人會計師事務所之名稱。
個人會計師事務所、合署會計師事務所及聯合會計師事務所得視業務需要，投保業務責任保險。
第一項所稱之合署會計師事務所，係指會計師合署辦公、個別承接業務，且個別承擔責任之經營型態。
加入合署或聯合會計師事務所者，以具備會計師登記資格者為限。
會計師設立聯合會計師事務所，應於其名稱中標明聯合會計師事務所之字樣。
個人及合署會計師事務所不得使用使人誤認為聯合或法人會計師事務所之名稱。
個人會計師事務所、合署會計師事務所及聯合會計師事務所得視業務需要，投保業務責任保險。
第一項所稱之合署會計師事務所，係指會計師合署辦公、個別承接業務，且個別承擔責任之經營型態。