Certified Public Accountant Act Article 34
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.
(Distribution of Earnings)When distributing earnings, an incorporated CPA firm shall set aside ten percent as legal reserve. Notwithstanding the foregoing, however, this requirement does not apply if the amount set aside as legal reserve already reaches the total authorized capital amount.The legal reserve referred to in the preceding paragraph may not be used for any purpose other than to cover the losses of the incorporated CPA firm or to be set aside as equity capital.
中文原文 會計師法第34條
法人會計師事務所於分派盈餘時，應提列百分之十之法定盈餘公積。
但法定盈餘公積提列金額已達資本總額時，不在此限。
前項法定盈餘公積，除填補法人會計師事務所之虧損或撥充資本外，不得使用之。
但法定盈餘公積提列金額已達資本總額時，不在此限。
前項法定盈餘公積，除填補法人會計師事務所之虧損或撥充資本外，不得使用之。