Certified Public Accountant Act Article 22-1
(Requirements Regarding Name and Co-Location Contract of Co-Location CPA Firm)CPAs who establish a co-location CPA firm shall include the words "co-location CPA firm" in the firm's name.CPAs who establish a co-location CPA firm shall enter into a co-location contract.A co-location CPA firm established before the 29 December 2017 amendments to this Act come into force shall achieve compliance with the preceding two paragraphs within one year from the date the amendments come into force.
中文原文 會計師法第22-1條
會計師組織合署會計師事務所，應於其名稱中標明合署會計師事務所之字樣。
會計師組織合署會計師事務所者，應訂定合署契約。
本法中華民國一百零六年十二月二十九日修正之條文施行前已組織之合署會計師事務所，應自修正施行之日起一年內，依前二項規定辦理。
會計師組織合署會計師事務所者，應訂定合署契約。
本法中華民國一百零六年十二月二十九日修正之條文施行前已組織之合署會計師事務所，應自修正施行之日起一年內，依前二項規定辦理。