Certified Public Accountant Act Article 44
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.
(Restrictions on Service as Civil Servant or as Responsible Person of Government-Owned Business Entity)No CPA may serve as a civil servant, or as a director, supervisor, or managerial officer of a government-owned business entity, unless the CPA's practice registration has been canceled upon application. However, the CPA may reapply for practice registration once the cause for cancellation ceases to exist.
中文原文 會計師法第44條
會計師非經申請註銷執業登記，不得充任公務員或公營事業機構對經營政策負有主要決策責任之職務、受有俸給之董事、監察人或公營事業機構之經理人。
但其事由消滅後，得再申請執業登記。
但其事由消滅後，得再申請執業登記。