Certified Public Accountant Act Article 32
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.
(Use of Funds)An incorporated CPA firm may not lend enterprise funds to another party; its enterprise funds may only be used for the following purposes:1. For deposit with bank.2. Purchase of government or financial bonds.3. Purchase of treasury bills, negotiable certificates of deposit, and commercial paper.4. Other purposes approved by the competent authority.An incorporated CPA firm may not provide guarantees, endorse negotiable instruments, or provide property for use as collateral by another party.
中文原文 會計師法第32條
法人會計師事務所之資金不得貸與他人，其資金之運用，以下列為限：
一、銀行存款。
二、購買政府債券或金融債券。
三、購買國庫券、可轉讓之銀行定期存單或商業票據。
四、其他經主管機關核准之用途。
法人會計師事務所不得為保證、票據之背書或提供財產供他人設定擔保。
一、銀行存款。
二、購買政府債券或金融債券。
三、購買國庫券、可轉讓之銀行定期存單或商業票據。
四、其他經主管機關核准之用途。
法人會計師事務所不得為保證、票據之背書或提供財產供他人設定擔保。