Certified Public Accountant Act Article 5
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.
(Qualifications of CPAs)A citizen of the Republic of China (ROC) who has passed the CPA examination, holds a CPA certificate, and possesses the qualifications of a CPA may practice as a CPA.A person who has duly acquired a CPA certificate before this Act has come into force may continue to practice as a CPA.
中文原文 會計師法第5條
中華民國人民，經會計師考試及格，領有會計師證書、取得會計師資格者，得充任會計師。
本法施行前依法領有會計師證書者，仍得充任會計師。
本法施行前依法領有會計師證書者，仍得充任會計師。