Certified Public Accountant Act Article 4
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.
(Attestation)The term "attest" or "attestation" as used in this Act means a CPA, acting pursuant to laws or regulations of the competent authority with the relevant jurisdiction, carrying out an audit, review, secondary review, or special audit, preparing an opinion based thereon, and affixing their signature or seal to the opinion.
中文原文 會計師法第4條
本法所稱簽證，指會計師依業務事件主管機關之法令規定，執行查核、核閱、複核或專案審查，作成意見書，並於其上簽名或蓋章。