Certified Public Accountant Act Article 36
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 Dissolution of Incorporated CPA Firm)An incorporated CPA firm shall be dissolved under any of the following circumstances:1. A cause for dissolution as set forth in the articles of incorporation.2. The firm merges with another incorporated CPA firm.3. Bankruptcy.4. The competent authority voids or revokes its approval of the firm's registration.5. The firm fails to commence operations within six months after its incorporation, or it commences operations but subsequently suspends them of its own accord for six months or longer, and the competent authority orders dissolution.With respect to the time periods set forth in subparagraph 5 of the preceding paragraph, if there is a legitimate reason, an application may be filed with the competent authority for an extension.
中文原文 會計師法第36條
法人會計師事務所有下列各款情事之一者，解散之：
一、章程所定解散事由。
二、與其他法人會計師事務所合併。
三、破產。
四、經主管機關撤銷或廢止其登記之核准。
五、設立後六個月未開始營業，或開業後自行停止營業六個月以上，經主管機關命令解散。
前項第五款所定期限，如有正當事由，得申請主管機關核准延展之。
一、章程所定解散事由。
二、與其他法人會計師事務所合併。
三、破產。
四、經主管機關撤銷或廢止其登記之核准。
五、設立後六個月未開始營業，或開業後自行停止營業六個月以上，經主管機關命令解散。
前項第五款所定期限，如有正當事由，得申請主管機關核准延展之。