Certified Public Accountant Act Article 28
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 Articles of Incorporation of Incorporated CPA Firm)The articles of incorporation of an incorporated CPA firm shall expressly set forth the following items:1. The name of the firm.2. A description of the practice to be handled by the firm.3. Authorized capital.4. The beginning and ending dates of the accounting year.5. The ratios or bases for distribution of profits and losses.6. The number of directors.7. The distribution of voting rights.8. Types of meetings, procedures for convocation thereof, and method for adoption of resolutions.9. The procedures for entry and withdrawal of shareholders, grounds for withdrawal, and related rights and obligations.10. The ownership of working papers and related documents, and procedures for borrowing and inspection thereof.11. The procedures for merger, dissolution, and liquidation, and grounds for dissolution.12. The date on which the articles of incorporation are adopted.Any amendment to the articles of incorporation of an incorporated CPA firm shall be put up for a vote of the shareholders and approved by at least two-thirds of the voting rights, and shall also be reported within ten days of the amendment to the competent authority for recordation.An incorporated CPA firm shall have at least three directors, who shall select one person from among their number to serve as chairperson, and the chairperson shall serve as the representative of the incorporated CPA firm.
中文原文 會計師法第28條
法人會計師事務所之章程，應載明下列事項：
一、事務所名稱。
二、執行業務內容。
三、資本總額。
四、會計年度之起迄日期。
五、盈餘及虧損分派比例或基準。
六、董事人數。
七、表決權數之分配。
八、會議之種類、召集程序及決議方法。
九、股東加入、退出程序、退出事由及相關權利義務。
十、工作底稿及其相關文件之所有權及借閱程序。
十一、合併、解散、清算程序及解散事由。
十二、章程訂定日期。
法人會計師事務所章程之變更，應經股東表決權數三分之二以上同意，並於變更後十日內報主管機關備查。
法人會計師事務所應置三人以上董事，互推一人為董事長，並以董事長為法人會計師事務所之代表人。
一、事務所名稱。
二、執行業務內容。
三、資本總額。
四、會計年度之起迄日期。
五、盈餘及虧損分派比例或基準。
六、董事人數。
七、表決權數之分配。
八、會議之種類、召集程序及決議方法。
九、股東加入、退出程序、退出事由及相關權利義務。
十、工作底稿及其相關文件之所有權及借閱程序。
十一、合併、解散、清算程序及解散事由。
十二、章程訂定日期。
法人會計師事務所章程之變更，應經股東表決權數三分之二以上同意，並於變更後十日內報主管機關備查。
法人會計師事務所應置三人以上董事，互推一人為董事長，並以董事長為法人會計師事務所之代表人。