Certified Public Accountant Act Article 37
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.
(Resolution Procedures for Merger)An incorporated CPA firm may merge with another incorporated CPA firm upon a vote by the shareholders with approval by at least two-thirds of the voting rights. Notwithstanding the foregoing, if the provisions of the articles of incorporation require a higher majority, those provisions shall govern.A shareholder who does not approve a merger referred to in the preceding paragraph may withdraw.An application shall be filed with the competent authority to register the survival, extinguishment, or consolidation of an incorporated CPA firm after a merger under paragraph 1.
中文原文 會計師法第37條
法人會計師事務所得經股東表決權數三分之二以上同意，與其他法人會計師事務所合併。
但章程有較高之規定者，從其規定。
股東不同意前項合併者，得退出。
第一項合併後存續、消滅或新設之法人會計師事務所，應向主管機關申請登記。
但章程有較高之規定者，從其規定。
股東不同意前項合併者，得退出。
第一項合併後存續、消滅或新設之法人會計師事務所，應向主管機關申請登記。