Certified Public Accountant Act Article 47
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.
(Circumstances Under Which CPA May Not Perform Attestation of Financial Reports)A CPA to whom any of the following circumstances applies may not accept an engagement to perform attestation of financial reports:1. The CPA is currently employed by the client or audited entity to perform routine work for which they receive a fixed salary, or currently serves as a director or supervisor thereof.2. The CPA has previously served for the client or audited entity as a director, supervisor, managerial officer, or an employee with material influence over attestation, and has been separated from the position for less than two years.3. The CPA is a spouse, lineal relative, direct relative by marriage, or a collateral relative within the second degree of kinship of any responsible person or managerial officer of the client or audited entity.4. The CPA, or the spouse or a minor child thereof, has a relationship of investment or sharing of financial interest with the client or audited entity.5. The CPA, or the spouse or a minor child thereof, has lent or borrowed funds to or from the client or audited entity. However, this does not apply if the client is a financial institution and the borrowing or lending is part of a normal business relationship.6. The CPA provides management consulting or other non-attestation services that affect their independence.7. The CPA fails to comply with regulations, as prescribed by the competent authority with relevant jurisdiction, governing CPA rotation, handling accounting matters on behalf of clients, or other matters that affect their independence.If any of subparagraphs 1, 2, 4, or 5 under paragraph 1 applies to a practicing CPA at a CPA firm, its other practicing CPAs also may not accept an engagement to perform attestation of the financial reports.If any of subparagraphs 4 through 6 under paragraph 1 applies to the relationship between an incorporated CPA firm and a client or an audited entity, its shareholders may not accept an engagement perform attestation of the financial reports.
中文原文 會計師法第47條
會計師有下列情事之一者，不得承辦財務報告之簽證工作：
一、現受委託人或受查人之聘僱擔任經常工作，支領固定薪給或擔任董事、監察人。
二、曾任委託人或受查人之董事、監察人、經理人或對簽證案件有重大影響之職員，而離職未滿二年。
三、與委託人或受查人之負責人或經理人有配偶、直系血親、直系姻親或二親等內旁系血親之關係。
四、本人或其配偶、未成年子女與委託人或受查人有投資或分享財務利益之關係。
五、本人或其配偶、未成年子女與委託人或受查人有資金借貸。
但委託人為金融機構且為正常往來者，不在此限。
六、執行管理諮詢或其他非簽證業務而足以影響獨立性。
七、不符業務事件主管機關對會計師輪調、代他人處理會計事務或其他足以影響獨立性之規範。
會計師事務所之執業會計師有第一項第一款、第二款、第四款及第五款情事之一者，其他執業會計師亦不得承辦財務報告之簽證。
法人會計師事務所與委託人或受查人有第一項第四款至第六款情事之一者，其股東不得承辦財務報告之簽證。
一、現受委託人或受查人之聘僱擔任經常工作，支領固定薪給或擔任董事、監察人。
二、曾任委託人或受查人之董事、監察人、經理人或對簽證案件有重大影響之職員，而離職未滿二年。
三、與委託人或受查人之負責人或經理人有配偶、直系血親、直系姻親或二親等內旁系血親之關係。
四、本人或其配偶、未成年子女與委託人或受查人有投資或分享財務利益之關係。
五、本人或其配偶、未成年子女與委託人或受查人有資金借貸。
但委託人為金融機構且為正常往來者，不在此限。
六、執行管理諮詢或其他非簽證業務而足以影響獨立性。
七、不符業務事件主管機關對會計師輪調、代他人處理會計事務或其他足以影響獨立性之規範。
會計師事務所之執業會計師有第一項第一款、第二款、第四款及第五款情事之一者，其他執業會計師亦不得承辦財務報告之簽證。
法人會計師事務所與委託人或受查人有第一項第四款至第六款情事之一者，其股東不得承辦財務報告之簽證。