Certified Public Accountant Act Article 25
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.
(Conditions for Establishment of Incorporated CPA Firm)To be established, an incorporated CPA firm shall meet the following conditions:1. Has at least three shareholders who possess the qualifications of a CPA with practice registration.2. Has capital equal to or greater than the minimum capital prescribed by the competent authority pursuant to the provisions of paragraph 4 of the preceding article.A CPA may not serve as a promoter of an incorporated CPA firm if they have been sanctioned by suspension from practice and the period of suspension has not yet expired, or if their practice registration has been voided or revoked.
中文原文 會計師法第25條
法人會計師事務所之設立條件如下：
一、具備會計師執業登記資格之股東三人以上。
二、具備主管機關依前條第四項所定最低資本額以上之資本。
會計師受停止執行業務處分期間尚未屆滿或經撤銷或廢止執業登記者，不得為法人會計師事務所之發起人。
一、具備會計師執業登記資格之股東三人以上。
二、具備主管機關依前條第四項所定最低資本額以上之資本。
會計師受停止執行業務處分期間尚未屆滿或經撤銷或廢止執業登記者，不得為法人會計師事務所之發起人。