Certified Public Accountant Act Article 41
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.
(Duty of Loyalty in Professional Services)A CPA may not commit any misconduct, or violate or neglect any required professional duties, in the course of their practice.
中文原文 會計師法第41條
會計師執行業務不得有不正當行為或違反或廢弛其業務上應盡之義務。