Certified Public Accountant Act Article 24
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.
(Incorporated CPA Firms)CPAs may establish an incorporated CPA firm to engage in CPA practice.A person joining an incorporated CPA firm as a shareholder shall possess the qualifications of a CPA with practice registration.CPAs who establish an incorporated CPA firm shall include the words "incorporated CPA firm" in the firm's name.The minimum capital of an incorporated CPA firm shall be prescribed by the competent authority.
中文原文 會計師法第24條
會計師得設立法人會計師事務所，執行會計師業務。
加入法人會計師事務所為股東者，以具備會計師執業登記資格者為限。
會計師設立法人會計師事務所者，應於其名稱中標明法人會計師事務所之字樣。
法人會計師事務所之最低資本額，由主管機關定之。
加入法人會計師事務所為股東者，以具備會計師執業登記資格者為限。
會計師設立法人會計師事務所者，應於其名稱中標明法人會計師事務所之字樣。
法人會計師事務所之最低資本額，由主管機關定之。