Certified Public Accountant Act Article 42

(Damages for Breach of Duty of Loyalty)A CPA shall be liable to compensate any appointing party, client, audited entity, or interested party for any damage incurred as a result of any of the circumstances contemplated in the preceding article.Except for providing attestation services to a public company, the CPA's liability for damages under the preceding paragraph, if incurred as a result of negligence, shall be limited to no more than ten times the total amount of the professional fees received for that year from the appointing party, client, or audited entity.If a circumstance under paragraph 1 applies to a shareholder of an incorporated CPA firm, the shareholder shall be liable jointly and severally with the incorporated CPA firm for the damages.If the incorporated CPA firm does not carry professional liability insurance as required by the competent authority, all the shareholders shall be jointly and severally liable for damages with the incorporated CPA firm for that portion of damages corresponding to the insurance coverage shortfall.An incorporated CPA firm that pays damages under paragraph 3 is entitled to claim recovery from the shareholder.