Certified Public Accountant Act Article 22
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 Content of CPA Firm Partnership Contract)CPAs establishing a joint CPA firm shall enter into a partnership contract expressly setting forth the following matters:1. The name of the firm.2. The full name and occupational title of the firm's responsible person.3. A description of the practice to be handled by the firm.4. The full names of the partners.5. The authorized capital, and each partner's capital contribution.6. The ratios for sharing of profits and losses among the partners.7. The distribution of voting rights.8. The procedures for adoption of resolutions at partners' meetings.9. The procedures for entry and withdrawal of partners, grounds for withdrawal, and related rights and obligations.10. The procedures for merger and dissolution, and grounds for dissolution.11. The ownership of working papers and related documents, and procedures for borrowing and inspection thereof.12. The date on which the contract is entered into.A stipulation regarding sharing of profits and losses as set forth in subparagraph 6 of the preceding paragraph may not provide for exemption from the liability set forth in Article 681 of the Civil Code.
中文原文 會計師法第22條
會計師組織聯合會計師事務所者，應訂定合夥契約，並載明下列事項：
一、事務所名稱。
二、事務所負責人之職稱及姓名。
三、執行業務內容。
四、合夥人姓名。
五、資本總額及各合夥人之出資額。
六、合夥人之損益分配比例。
七、表決權數之分配。
八、合夥人會議決議程序。
九、合夥人之加入、退出程序、退出事由及相關權利義務。
十、合併、解散程序及解散事由。
十一、工作底稿及其相關文件之所有權及借閱程序。
十二、契約訂定日期。
前項第六款有關損益分配比例之約定，不得排除民法第六百八十一條規定之責任。
一、事務所名稱。
二、事務所負責人之職稱及姓名。
三、執行業務內容。
四、合夥人姓名。
五、資本總額及各合夥人之出資額。
六、合夥人之損益分配比例。
七、表決權數之分配。
八、合夥人會議決議程序。
九、合夥人之加入、退出程序、退出事由及相關權利義務。
十、合併、解散程序及解散事由。
十一、工作底稿及其相關文件之所有權及借閱程序。
十二、契約訂定日期。
前項第六款有關損益分配比例之約定，不得排除民法第六百八十一條規定之責任。