Certified Public Accountant Act Article 43
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.
(Competent Authority May Make Inquiries about Attestations Made in Professional Services)If the competent authority with the relevant jurisdiction has any doubt regarding the attestation made by a CPA in the performance of professional practice, it may inquire of the CPA concerned or request to review any attestation-related documents and audit working papers, and the CPA may not refuse or avoid cooperation with the inquiry or request.If the attestation-related documents and audit working papers of the preceding paragraph are possessed by a CPA firm pursuant to a contract or to its articles of incorporation, the CPA firm shall furnish the same to the CPA to make them available for the inquiry or review by the competent authority with the relevant jurisdiction.Before taking over an audit from another CPA, the successor CPA shall solicit the views of the predecessor CPA, who shall provide a true and factual response in keeping with their professional position. The successor CPA may request working papers from the predecessor CPA to review them for the audit that they have taken over.
中文原文 會計師法第43條
會計師執行業務所為之簽證，業務事件主管機關有疑問時，得向會計師查詢，或調閱有關簽證之文件及查核工作底稿，會計師不得拒絕或規避。
前項關於簽證之文件或查核工作底稿，依契約或章程約定屬會計師事務所持有者，會計師事務所應提供予會計師，供業務事件主管機關查詢或調閱。
接任其他會計師查核案件前，後任會計師應向前任會計師徵詢意見，前任會計師應本專業之立場據實以告。
後任會計師基於查核接任案件之需要，得向前任會計師借閱工作底稿。
前項關於簽證之文件或查核工作底稿，依契約或章程約定屬會計師事務所持有者，會計師事務所應提供予會計師，供業務事件主管機關查詢或調閱。
接任其他會計師查核案件前，後任會計師應向前任會計師徵詢意見，前任會計師應本專業之立場據實以告。
後任會計師基於查核接任案件之需要，得向前任會計師借閱工作底稿。