Certified Public Accountant Act Article 21
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.
(Required Conditions for Establishment of CPA Firm)A CPA who establishes a CPA firm in accordance with the provisions of the preceding article shall satisfy each of the following conditions:1. Holds the qualifications of a CPA with practice registration.2. Has not been sanctioned by suspension from practice, or the period of suspension from practice has expired and the CPA's practice registration was not voided or revoked.
中文原文 會計師法第21條
會計師依前條規定設立會計師事務所者，應符合下列各款條件：
一、已具備會計師執業登記資格。
二、未受停止執行業務處分，或受停止執行業務處分期間已屆滿而未經撤銷或廢止執業登記。
一、已具備會計師執業登記資格。
二、未受停止執行業務處分，或受停止執行業務處分期間已屆滿而未經撤銷或廢止執業登記。