Certified Public Accountant Act Article 35
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.
(Causes for Withdrawal of Shareholder)A shareholder of an incorporated CPA firm shall withdraw from the firm under any of the following circumstances:1. Death.2. A cause for withdrawal as set forth in the articles of incorporation.3. Withdrawal in accordance with the provisions of Article 37, paragraph 2.4. A request for withdrawal is put to a vote by the entire body of all other shareholders and approved by at least two-thirds of the voting rights, provided that if the provisions of the articles of incorporation require a higher majority, those provisions shall govern.5. The shareholder loses their qualifications to practice as a CPA.
中文原文 會計師法第35條
法人會計師事務所之股東，有下列情事之一者，應退出事務所：
一、死亡。
二、章程所定應退出之事由。
三、依第三十七條第二項規定退出。
四、經其他全體股東表決權數三分之二以上同意要求退出。
但章程有較高之規定者，從其規定。
五、喪失會計師執業資格。
一、死亡。
二、章程所定應退出之事由。
三、依第三十七條第二項規定退出。
四、經其他全體股東表決權數三分之二以上同意要求退出。
但章程有較高之規定者，從其規定。
五、喪失會計師執業資格。