Certified Public Accountant Act Article 39
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.
(Scope of Professional Services of CPAs)A CPA may perform the following types of professional services:1. Attestation of financial reports or other financial information.2. Services related to accounting system design, management or tax consultancy, auditing, verification, arrangement, liquidation, appraisal, financial analysis, asset valuation, or property trust.3. To serve as an inspector, liquidator, bankruptcy administrator, arbitrator, will executor, reorganization manager, reorganization supervisor, or as another type of trustee.4. To serve as an agent in cases involving taxation, or to perform attestation of income tax returns filed by profit-seeking enterprises.5. To serve as an agent in cases involving industrial and commercial registration or trademark registration and in cases relevant to such registrations.6. To serve as an agent for administrative appeal cases involving any of the professional services under the preceding five subparagraphs, or to serve as an agent for tax-related administrative litigation under the Code of Administrative Procedure.7. To perform various assurance services, including ongoing auditing, assurance on system reliability, and assurance on investment performance.8. To perform services otherwise related to accounting, auditing, and taxation matters.
中文原文 會計師法第39條
會計師得執行下列業務：
一、財務報告或其他財務資訊之簽證。
二、關於會計之制度設計、管理或稅務諮詢、稽核、調查、整理、清算、鑑定、財務分析、資產估價或財產信託等事項。
三、充任檢查人、清算人、破產管理人、仲裁人、遺囑執行人、遺產管理人、重整人、重整監督人或其他受託人。
四、稅務案件代理人或營利事業所得稅相關申報之簽證。
五、充任工商登記或商標註冊及其有關事件之代理人。
六、前五款業務之訴願或依行政訴訟法規定擔任稅務行政訴訟之代理人。
七、持續查核、系統可靠性認證、投資績效認證等認證業務。
八、其他與會計、審計或稅務有關之事項。
一、財務報告或其他財務資訊之簽證。
二、關於會計之制度設計、管理或稅務諮詢、稽核、調查、整理、清算、鑑定、財務分析、資產估價或財產信託等事項。
三、充任檢查人、清算人、破產管理人、仲裁人、遺囑執行人、遺產管理人、重整人、重整監督人或其他受託人。
四、稅務案件代理人或營利事業所得稅相關申報之簽證。
五、充任工商登記或商標註冊及其有關事件之代理人。
六、前五款業務之訴願或依行政訴訟法規定擔任稅務行政訴訟之代理人。
七、持續查核、系統可靠性認證、投資績效認證等認證業務。
八、其他與會計、審計或稅務有關之事項。