Certified Public Accountant Act Article 48
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 Prohibited in the Performance of Attestation of Financial Reports or Other Financial Information)A CPA who accepts an engagement to perform attestation of financial reports or other financial information may not engage in any of the following conduct:1. Knowing that an audited entity's financial report or other financial information is directly prejudicial to the interests of an interested party, and concealing such circumstance or issuing a false or improper attestation report.2. The CPA, because of failure to exercise due professional care, fails to point out that a financial report or other financial information provided by a client or audited entity has not been prepared in accordance with laws and regulations or generally accepted accounting principles or practices, thereby causing people to misunderstand matters of material significance.3. The CPA fails to abide by applicable laws and regulations or generally accepted auditing standards, thereby issuing a false or improper attestation report on a financial report or other financial information that contains material falsehoods or errors.4. In issuing an attestation report, the CPA fails to abide by laws and regulations or generally accepted auditing principles and to prepare working papers.5. The CPA fails to issue an attestation report with an appropriate opinion reached in accordance with laws and regulations or generally accepted auditing principles.6. Because of improper intent or negligence in duty by the CPA, the financial report or other financial information attested by the CPA is prejudicial to the interests of a client, audited entity, or interested party.
中文原文 會計師法第48條
會計師承辦財務報告或其他財務資訊之簽證，不得有下列情事：
一、明知受查人之財務報告或其他財務資訊直接損害利害關係人之權益，而予以隱飾或簽發不實、不當之報告。
二、委託人或受查人提供之財務報告或其他財務資訊未依有關法令、一般公認會計原則或慣例編製，致有令人誤解之重大事項，會計師因未盡專業上之注意義務而未予指明。
三、未依有關法令或一般公認審計準則規定執行，致對於財務報告或其他財務資訊之內容存有重大不實或錯誤情事，而簽發不實或不當之報告。
四、未依有關法令或一般公認審計準則規定執行，並作成工作底稿，即簽發報告。
五、未依有關法令或一般公認審計準則規定簽發適當意見之報告。
六、其他因不當意圖或職務上之廢弛，致所簽證之財務報告或其他財務資訊，足以損害委託人、受查人或利害關係人之權益。
一、明知受查人之財務報告或其他財務資訊直接損害利害關係人之權益，而予以隱飾或簽發不實、不當之報告。
二、委託人或受查人提供之財務報告或其他財務資訊未依有關法令、一般公認會計原則或慣例編製，致有令人誤解之重大事項，會計師因未盡專業上之注意義務而未予指明。
三、未依有關法令或一般公認審計準則規定執行，致對於財務報告或其他財務資訊之內容存有重大不實或錯誤情事，而簽發不實或不當之報告。
四、未依有關法令或一般公認審計準則規定執行，並作成工作底稿，即簽發報告。
五、未依有關法令或一般公認審計準則規定簽發適當意見之報告。
六、其他因不當意圖或職務上之廢弛，致所簽證之財務報告或其他財務資訊，足以損害委託人、受查人或利害關係人之權益。