Certified Public Accountant Act Article 33
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.
(Annual Financial Report)An incorporated CPA firm shall file its annual financial report with the competent authority within six months after the end of each accounting year.Regulations governing the content and preparation of the financial reports referred to in the preceding paragraph and other matters to be observed shall be prescribed by the competent authority.
中文原文 會計師法第33條
法人會計師事務所應於每會計年度終了後六個月內，向主管機關申報年度財務報告。
前項財務報告之內容、編製及其他應遵行事項之準則，由主管機關定之。
前項財務報告之內容、編製及其他應遵行事項之準則，由主管機關定之。