Certified Public Accountant Act Article 31
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.
(Carrying of Professional Liability Insurance)An incorporated CPA firm shall carry professional liability insurance.The minimum coverage of the professional liability insurance that an incorporated CPA firm is required under the preceding paragraph to carry, and the manner in which it is implemented, shall be prescribed by the competent authority through regulations, taking into account such matters as the amount of capital, number of shareholders, and the size and nature of the practice of individual firms.If the professional liability insurance carried by an incorporated CPA firm does not comply with the provisions of the regulations referred to in the preceding paragraph, the competent authority may either order the firm to suspend all or part of its practice for up to six months, or revoke its approval of the firm's registration.
中文原文 會計師法第31條
法人會計師事務所應投保業務責任保險。
前項應投保業務責任保險之最低金額及實施方式，由主管機關考量資本額多寡、股東人數、所營業務之規模及性質等因素以辦法定之。
法人會計師事務所投保業務責任保險未符合前項辦法之規定者，主管機關得對其全部或一部之業務為六個月以下之停業，或廢止其登記之核准。
前項應投保業務責任保險之最低金額及實施方式，由主管機關考量資本額多寡、股東人數、所營業務之規模及性質等因素以辦法定之。
法人會計師事務所投保業務責任保險未符合前項辦法之規定者，主管機關得對其全部或一部之業務為六個月以下之停業，或廢止其登記之核准。