Certified Public Accountant Act Article 29
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.
(Incorporation Registration and Rectification)After its incorporation has been registered, if an incorporated CPA firm fails to meet any of the conditions set forth under Article 25, paragraph 1, the competent authority may order it to make rectification within a prescribed time period. If rectification is not made, the competent authority may revoke its approval of the registration.
中文原文 會計師法第29條
法人會計師事務所設立登記後，欠缺第二十五條第一項所定條件者，主管機關得限期命其補正，屆期未補正者，主管機關得廢止其登記之核准。