Certified Public Accountant Act Article 30
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.
(Affixing of Seals to Attestation Work)The practice of an incorporated CPA firm may not be undertaken by any party other than the firm's shareholders.When a shareholder of an incorporated CPA firm carries out attestation work, the incorporated CPA firm shall affix its seal to the work, which shall further be signed or sealed by the CPA who has carried out the attestation work.A seal affixed pursuant to the preceding paragraph shall have been registered with the NFCPAA.
中文原文 會計師法第30條
法人會計師事務所不得由股東以外之人執行業務。
法人會計師事務所之股東執行簽證業務時，應由法人會計師事務所蓋章，並由執行該簽證業務之會計師簽名或蓋章。
前項蓋章，應以向全國聯合會備案之印章為之。
法人會計師事務所之股東執行簽證業務時，應由法人會計師事務所蓋章，並由執行該簽證業務之會計師簽名或蓋章。
前項蓋章，應以向全國聯合會備案之印章為之。