Certified Public Accountant Act Article 49

(Circumstances in Which CPA Shall Refuse to Attest)A CPA who accepts an engagement to perform attestation of a financial report shall refuse to attest under any of the following circumstances:1. The client or audited entity intends to have the CPA provide false or improper attestation.2. The audited entity intentionally fails to provide necessary data.3. It is otherwise impossible to provide fair and thorough attestation due to concealment or fraud by the audited entity.When a CPA providing attestation service with respect to the financial report of a public company refuses to attest pursuant to the provisions of the preceding paragraph, the CPA shall promptly provide written notice to the client's directors and supervisors or supervisory unit with functions equivalent to those of supervisors, and shall also provide a copy of the notice to the competent authority with the relevant jurisdiction. The supervisors or the supervisory unit with functions equivalent to those of supervisors shall, by the day next following receipt of such notice, provide written notice to the competent authority with the relevant jurisdiction.A CPA who refuses to attest pursuant to the provisions of paragraph 1 may still demand the remuneration originally agreed upon.