Certified Public Accountant Act Article 40
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.
(Legal Liability for Acts in Performance of Professional Services)A CPA shall be legally liable for any act the CPA does in the performance of professional services.A CPA who is helped in the performance of attestation work by an assistant shall faithfully fulfill the duty to manage and oversee the assistant's work.
中文原文 會計師法第40條
會計師對於承辦業務所為之行為，負法律上責任。
會計師對於協助其執行簽證工作之助理人員，應善盡管理監督之責任。
會計師對於協助其執行簽證工作之助理人員，應善盡管理監督之責任。