Certified Public Accountant Act Article 45
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 Departing Civil Servant Serving as CPA)For two years after separation from a civil service position in which the work involved any of the matters set out in subparagraph 1, 4, or 5 of Article 39 during the two years prior to separation from service, a civil servant may not provide services relating to any such matter when practicing as a CPA in the district where they served as a civil servant.
中文原文 會計師法第45條
公務員於離職前二年所任職務，與第三十九條第一款、第四款或第五款事項有關者，於離職後在任所所在地區執行會計師業務時，自離職之日起二年內，不得辦理各該事項之業務。